Document ID: chunk:federal_register_of_legislation:F2022C00493:reg:3:p3
Version: federal_register_of_legislation:F2022C00493
Segment Type: reg
Provision Reference: reg 3 (pt 3/7)
Character Range: 307405–313126

Closing balance of liability for cash share appreciation plan                              –        98,867
Expense arising from increase in fair value of liability for cash share appreciation plan  –        9,200

Summary of conditions for a counterparty to receive an equity instrument granted and of accounting treatments
IG24 The table below categorises, with examples, the various conditions that determine whether a counterparty receives an equity instrument granted and the accounting treatment of share-based payments with those conditions.

Summary of conditions that determine whether a counterparty receives an equity instrument granted
                                                                                                                                                                   VESTING CONDITIONS                                                                                                                       NON-VESTING CONDITIONS
Service conditions                                                                                                                                                 Performance conditions
Performance conditions that are market conditions                                                                                                                  Other performance conditions                                                                                                             Neither the entity nor the counterparty can choose whether the condition is met                                    Counterparty can choose whether to meet the condition                                                                                     Entity can choose whether to meet the condition
Example conditions                                                                                                                                                 Requirement to remain in service for three years                                                                                         Target based on the market price of the entity's equity instruments                                                Target based on a successful initial public offering with a specified service requirement                                                 Target based on a commodity index                                                                                  Paying contributions towards the exercise price of a share-based payment                                                                                        Continuation of the plan by the entity
Include in grant-date fair value?                                                                                                                                  No                                                                                                                                       Yes                                                                                                                No                                                                                                                                        Yes                                                                                                                Yes                                                                                                                                                             Yes(a)
Accounting treatment if the condition is not met after the grant date and during the vesting period                                                                Forfeiture. The entity revises the expense to reflect the best available estimate of the number of equity instruments expected to vest.  No change to accounting. The entity continues to recognise the expense over the remainder of the vesting period.   Forfeiture. The entity revises the expense to reflect the best available estimate of the number of equity instruments expected to vest.   No change to accounting. The entity continues to recognise the expense over the remainder of the vesting period.   Cancellation. The entity recognises immediately the amount of the expense that would otherwise have been recognised over the remainder of the vesting period.   Cancellation. The entity recognises immediately the amount of the expense that would otherwise have been recognised over the remainder of the vesting period.
(paragraph 19)                                                                                                                                                     (paragraph 21)                                                                                                                           (paragraph 19)                                                                                                     (paragraph 21A)                                                                                                                           (paragraph 28A)                                                                                                    (paragraph 28A)

    (a) In the calculation of the fair value of the share-based payment, the probability of continuation of the plan by the entity is assumed to be 100 per cent.

Compilation details
Accounting Standard AASB 2 Share-based Payment (as amended)
Compilation details are not part of AASB 2.
This compiled Standard applies to annual periods beginning on or after 1 January 2022.  It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting