Contingent payments to employees and shareholders

Dear Sir, Could you give an example on IFRS3 Contingent payments to employees and shareholders by when the payment will be treated as contingent consideration and how it should be recognized? As the description in the standard is so hard to understand : Ref. [ In determining whether such arrangements are part of the business combination or accounted for separately, the acquirer considers a number of factors, including whether the arrangement requires continuing employment (and if so, its term), the level or remuneration compared to other employees, whether payments to shareholder employees are incremental to non-employee shareholders, the relative number of shares owns, linkages to valuation of the acquiree, how the consideration is calculated, and other agreements and issues. [IFRS 3.B55]] Thank you.