Page 103 - F2 Integrated Workbook STUDENT 2019
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Share-based payments
Cash-settled share-based payments
2.1 What are cash-settled share-based payments?
Bonuses paid in cash to employees based upon share prices.
e.g. if the share price on an entity is above $5 at a certain date, the
entity pays the excess above $5 to its staff as a cash payment.
Cash-settled SBP’s are also known as share appreciation rights
(SAR’s).
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