AASB 124 - Related Party Disclosures - December 2005
CompensationCompensation
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Compensation
Aus25.4 For each key management person, the following components of the categories required by paragraph 16, shall be disclosed:
(a) short-term employee benefits. Amounts in this category shall be divided into at least the following components:
(i) cash salary, fees and short-term compensated absences;
(ii) short-term cash profit-sharing and other bonuses;
(iii) non-monetary benefits; and
(iv) other short-term employee benefits;
(b) post-employment benefits. Amounts in this category shall be divided into at least the following components:
(i) pension and superannuation benefits; and
(ii) other post-employment benefits;
(c) other long-term employee benefits, separately identifying amounts attributable to long-term incentive plans;
(d) termination benefits; and
(e) share-based payment. Amounts in this category shall be divided into at least the following components:
(i) equity-settled share-based payment transactions:
(A) shares and units;
(B) options and rights;
(ii) cash-settled share-based payment transactions; and
(iii) all other forms of share-based payment compensation (including hybrids).