AASB 124 - Related Party Disclosures - December 2005
Options and Rights Provided as CompensatOptions and Rights Provided as Compensation
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Options and Rights Provided as Compensation
Aus25.7.1 The following details of options and rights over equity instruments provided as compensation to each key management person shall be disclosed:
(a) the number of options and the number of rights that, during the reporting period, have:
(i) been granted; and
(ii) vested;
(b) particulars of the terms and conditions of each grant made during the reporting period, including:
(i) the fair value per option or right at grant date;
(ii) the exercise price per share or unit;
(iii) the amount, if any, paid or payable by the recipient;
(iv) the expiry date;
(v) the date or dates when the options or rights may be exercised; and
(vi) a summary of the service and performance criteria that must be met before the beneficial interest vests in the person.