Document ID: chunk:federal_register_of_legislation:F2024C01249:reg:14
Version: federal_register_of_legislation:F2024C01249
Segment Type: reg
Provision Reference: reg 14
Character Range: 116712–121731

14                      If the terms of share‑based payment transactions (including options or rights) granted as compensation to key management personnel have been altered or modified by the disclosing entity or any of its subsidiaries during the reporting period                                                                                                                                                                       (a) The date of the alteration
                                                                                                                                                                                                                                                                                                                                                                                                                                               (b) The market price of the underlying equity instrument at the date of the alteration
                                                                                                                                                                                                                                                                                                                                                                                                                                               (c) The terms of the grant of compensation immediately before the alteration, including:
                                                                                                                                                                                                                                                                                                                                                                                                                                               (i) the number and class of the underlying equity instruments, exercise price; and
                                                                                                                                                                                                                                                                                                                                                                                                                                               (ii) the time remaining until expiry; and
                                                                                                                                                                                                                                                                                                                                                                                                                                               (iii) each other condition in the terms that affects the vesting or exercise of an option or other right
                                                                                                                                                                                                                                                                                                                                                                                                                                               (d) The new terms
                                                                                                                                                                                                                                                                                                                                                                                                                                               (e) The difference between:
                                                                                                                                                                                                                                                                                                                                                                                                                                               (i) the total of the fair value of the options or other rights affected by the alteration immediately before the alteration; and
                                                                                                                                                                                                                                                                                                                                                                                                                                               (ii) the total of the fair value of the options or other rights immediately after the alteration