IFRS Taxonomy 2017 – Illustrative examples
Share-based payment arrangements
Examples from IFRS 2 (IG23) representing some of the disclosures required by IFRS 2 for share-based payment arrangements using block and detailed XBRL tagging.
IG23
Share-based Payment
During the period ended 31 December 20X5, the Company had four share-based payment arrangements, which are described below.
Type of arrangement |
Senior management share option plan |
General employee share option plan |
Executive share plan |
Senior management share appreciation cash plan |
Date of grant |
1 January 2004 |
1 January 2005 |
1 January 2005 |
1 July 2005 |
Number granted |
|
|
|
|
Contractual life |
10 years |
10 years |
N/A |
10 years |
Vesting conditions |
1.5 years’ service and achievement of a share price target, which was achieved. |
Three years’ service. |
Three years’ service and achievement of a target growth in earnings per share. |
Three years’ service and achievement of a target increase in market share. |
The estimated fair value of each share option granted in the general employee share option plan is CU
The estimated fair value of each share granted in the executive share plan is CU
Further details of the two share option plans are as follows:
20X4 |
20X5 |
|||
Number of options |
Weighted average exercise price |
Number of options |
Weighted average exercise price |
|
Outstanding at start of year |
|
– |
|
CU |
Granted |
|
CU |
|
CU |
Forfeited |
( |
CU |
( |
CU |
Exercised |
|
– |
( |
CU |
Outstanding at end of year |
|
CU |
|
CU |
Exercisable at end of year |
|
CU |
|
CU |
The weighted average share price at the date of exercise for share options exercised during the period was CU
20X4 |
20X5 |
|
CU |
CU |
|
Expense arising from share-based payment transactions |
|
|
Expense arising from share and share option plans |
|
|
Closing balance of liability for cash share appreciation plan |
– |
|
Expense arising from increase in fair value of liability for cash share appreciation plan |
– |
|
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