IFRS 2 (Share Base Payment)

Question 1

Grant Date (Gd) For Employees kab approve krea ga?

Answer 1

Jab Relevant party approve ya ya agreement krea gi.

Question 2

Grant Date (Gd) Other than Employees kaisa hugi?

Answer 2

Date of receipt of Goods and Redering of services.

Question 3

Vesting Condition kon konsi hu sakti?

Answer 3

(A) Service (5 saal rukh jao )

(B) Performance:
(i) At market(Share price brha do.)

(ii) Non-Market ( EPS brha do.)

Question 4

Direct And indirect measurement kya kya huti ha?

Answer 4

(a) Direct (If F.V of goods is reliable then shall be record at Goods F.V)

(b) Indirect (Goods F.V is not reliable then at share price)

Question 5

Instrument/Kitna pr expense record krea ga?

Answer 5

Year end ma jitna total araha (Actual Left + Estimated left next year) x Share Price.

Or last year ma actual pa huta kue ka estimated zero hujata.

Question 6

Share and Share option ma kya difference ha?

Answer 6

• Share muft ma mil jata

-Share Option ma exercise price deni prti.

Question 7

Non Market ma Estimate ha ka Target met huga ya nahi huga kya effect ata Estimated expense ma?

Answer 7

-Agar Estimate ha ka Target met hujae ga then Carry on.

-Agar Estimate ha ka Target met nahi hu ga then 0 Cumalative period and - ma pichla cumulative period likhna

Question 8

Variable Vesting period ma kya effect ata?

Answer 8

Numenator har saal ik digit increase hon

Denomenator ma variable vesting period ajae ga

Question 9

Summary share krea Equity Settlement ki relating to Instrument, F.V and Time?

Answer 9

Service:
Instrument (Changed), F.V ( G.D wali F.V), Time (Fixed).

Non Market:
Instrument (Changed), F.V ( G.D wali F.V), Time (Vary huta).

Market+ (Service + Market):
Instrument (Changed), F.V ( Adj F.V), Time (Fixed).

Question 10

Failure ka instrument pr kya effect ata?

Answer 10

Service=0
Non-Market=0
Market=F.v Adjust huti bus instrument waisa rehta

Question 11

Differnet vesting condition ajaye in 4 scenario ma Instrument per kya effect huga?

A) All condition vest.

B) Non-Market and service met but Market not met.

C) Market and service met but Non-Market not met.

D) Market and Non-Market met but service met 50% condition.

Answer 11

A ) 100% expense.

B) 100% expense.

C) 0% expense.

D) 50% expense.

Question 12

Multiple vesting condition ma Fair value and Vesting period ma kya Effect hwa ha?

Answer 12

A) F.V: F.v always adjusted.

B) Vesting period: Jo highest huti wo likhta

Question 13

Actual Vesting Period is lower than Expected? 2<3

Answer 13

A) Expected pa expense record.

3 saal pr expense 2nd pr ( Sbpr Dr and S.C+ S.P Cr)
Jab 3rd saal aye

Expense Dr

Equity/Retained Earning/S.P Cr