JOEY mock exam 1 BPP – Question 1 part b

Please guide if following narration look good.

“For the evaluation of share based payment as an additional consideration or remuneration we need to consider the fact whether employees are shareholders as well. From the scenario it is evident that key management personal is still in employment and it can be argued that key management personal are shareholders as well.

Key management personnel and employees are still in employment and as an expansion plan company want to keep them so they offer share based incentive. There is no other condition which can indicate it as an additional consideration so we classified it as share based payment as a part of remuneration.”

for my other question
sir I read that question again and got it.. its equity settled because it fall in its definition.

A share?based payment transaction in which the entity

receives goods or services as consideration for its own equity instruments (including shares or share options), or

receives goods or services but has no obligation to settle the transaction with the supplier.

as entity already receive service from employees which indication from the fact that its is vesting immediately.