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Good Morning,
In my BPP Workbook I noted an inconsistency in the calculation of the estimated # of employees entitled to benefits.
In an equity settled share based payment (Illustration 1), this was calculated as the # of employees at the grant date less the # of employees expected to leave.
In a cash settled share based payment (Illustration 2), this was calculated as the # of employees at the grant date less the # of employees which actually left less the # of employees expected to leave.
Can you clarify the reason/ rationale/ logic for bringing in the # of employees which actually left in a cash settled share based payment?
Thank you.
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