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Share based payment equity settled

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share based payment equity settled

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • September 9, 2021 at 3:53 pm #635142
    shaheedrattansi
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hi,
    I would like to know the treatment of the following
    A director has an option of 20,000 shares at a grant value of 4 at 2005
    Conditions are
    1- remains employed till 2008
    2- increases profit by 20%

    The shares will vest at the earlier of 2008 and when target is achieved

    It was estimated that the target will be achieved in 2006

    End of 2006, it was realized that the target won’t be achieved till 2008.

    September 9, 2021 at 4:16 pm #635147
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2843
    • ☆☆☆☆☆

    Sometimes the vesting period will change as in your example.

    Assume 2 year vesting period, which later changes to 4 years.

    At the end of 2005, the plan would be 1/2 vested.

    At the end of 2006, the vesting period is now 4 years, so the plan will be 2/4 vested.

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