AASB 124 - Related Party Disclosures - December 2005
Options and Rights HoldingsOptions and Rights Holdings
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Options and Rights Holdings
Aus25.7.3 In respect of options and rights held, whether directly, indirectly or beneficially, by each key management person, including their related parties (as referred to in (e) and (f) of the related party definition), disclosure shall be made of the number:
(a) held at the start of the reporting period;
(b) granted during the reporting period as compensation;
(c) exercised during the reporting period;
(d) resulting from any other change during the reporting period;
(e) held at the end of the reporting period;
(f) vested at the end of the reporting period;
(g) vested and exercisable at the end of the reporting period; and
(h) vested and unexercisable at the end of the reporting period.