Page 22 - PowerPoint Presentation

Share-based Payment

Equity Settled

• After the vesting date (.23)

• P/L only affected during vesting period

• Once vesting period is complete

• Reversals are not allowed

• May only be transfers within equity

• Options exercised

• Dr SBP Reserve; Cr Share Capital
• Options lapse

• Dr SBP Reserve; Cr Retained Earnings.

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