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SHARE-BASED PAYMENT



            Outcomes



            • Identify and account for equity-settled share-based


                payment transactions.


            • Identify and account for modifications to the terms and

                conditions on which equity instruments are granted.



            • Identify and account for cash-settled share-based

                payment transactions.


            • Identify and account for share-based payment

                transactions with cash alternatives.


            • Identify and account for share-based payment


                transactions among group entities.


            • Disclose share-based payment transactions.


            • Identify and account for BEE transactions.



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