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Share-based payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share-based payments

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by AvatarMikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • September 8, 2015 at 12:01 am #270309
    Avatardookhan12
    Member
    • Topics: 76
    • Replies: 61
    • ☆☆

    Hi!

    What does the term ‘vest’ means in the context of share-based payments?

    September 8, 2015 at 9:44 am #270365
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    Difficult to define the word without putting it in context! When share options vest, the grantee of those options then has an irrevocable right to take up the options if she so desires.

    To vest, therefore, involves the acquisition of an irrevocable right

    Will that do?

    September 8, 2015 at 3:53 pm #270445
    Avatardookhan12
    Member
    • Topics: 76
    • Replies: 61
    • ☆☆

    Yes.

    Thank you!

    September 8, 2015 at 4:09 pm #270448
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    You’re welcome

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