Derivative over own equity

Well over the top for SBR - I hope! You are going to be explaining ordinary transactions in straightforward language. If you are interested you could look at the following which has some examples: https://www.ifrs.org/-/media/project/fice/webcast-slides/fice-webcast-3-derivatives-on-own-equity.pdf?la=en&hash=F770309B93B45792A6E871667B1D4E66DFB19096

:)