Ribby, Hall and Zain (Foreign currency) - Bonus to employees of Ribby note 5

Hi there - Could you please explain me why should management recognise an expense of (2/3x90%x$3m)= $1.8m, with a corresponding increase in equity?

I was try to get my head around 2/3 but could not figure out why should we take 2/3 with reference to the note (V)in the question?

Answers are welcome.

Many thanks