102

is
Equity settled option: a -
#

Everity
shall
Melognise Expense 11

thru share Based Payment

Reserve
17

↳
(underkas)
category

isoption: a Cash Settled -

Entity
shall
Melognise Expense
ther
not Reserve
But the "share based
payment
af
11

Liability
(Non current
current or

Liab)

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 31
 Equity
settled G Cash settled

I
-

Take Fair values

--I
Cash settled
--
Eg. settled -

Fv as an #Van Grante

~S
date
Grant
& Memeasured
Date ody at
Date every
of ↓ BIS
offer No
Frat BIs
remeasurement date
at new

FV

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 32
 Grations
Service Perform.
condition Condition

Mor
Market
- market
Condition Condition

IFVe Satisfies > Provide the

option

IF UC satisfied

sch
/except Market

Condition] O
-> D ont provide
the
option
But
P.c (onmar)-
nexto
Pc (market) - reverse the
-

expense
-

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 33
 Service condition
--
Satisfied Not satisfied
I
zovide
Employeet Not
1 option edigible

e
Solution
x 31 121x 31/181x2
Target 12% Target 20%1 left 21
I
=

1
=

Meat I I Actual 18.

2 Erup 442
FX 1221
= -

= 471 emp. 421

exp. 23
Emp 500
=

expected 31 toleave
=
=

pe
100 to leave
option =
-

ept
Expect
2yrs.
=
Espot: 3yr

Asgr.ep ->
gebi)
0x12 2684,00
=

I Employee B. ezp Dr. 2684,000

To SBP Rescure 2604000
CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 34
 2) PL ap DV. 2684000
To Emp BenF.exp 2604000

248. =7x122x2 =
3407867
(-7
2604000
Cup Astyr.
=

of

already relog

S entries
-

ame 67
-

e Melogin
1728333
fast
-

zyrs.

-
lotal exp. Melog.=75136200
For 421 erp.

-
-
21
employers 400 are
are not
exercising
exercising The option
The option 48,80000
256200

↓
CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 35

t
 IBP Reserve DV. 256200
To GR -BP Res. 4800000
256200
(other equity) To es 4000000
880,000
To Sp

. end
5136200

SBP Liat Dr. 5136200

P2[em) D. 336800
To
1301- Bank 5473000

42,100
Soro

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 36
 Share option=> 50,000 mo.

look in
12 yr.
Fv share option
of
loss in
=
With zyr.

UP => 3yrs.
=> 240001-
Cash option
t ⑱
Fr ofCashof

200-11000
=

Difference ↓
every

17 end => ⑫ Exp OF

year

end ->⑮ equity

and
3
~dend E ⑱ Settled

82
I
⑱40x 6560
=

2 24000385 1360000
x2 656000
=
-5 -

- -

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 37
704000
-
 1 2 3
- - -

o equity !-

jee Tosspres
11000
110000
110000

110000
110000
110000

2) option:
EBemp Dr. 656000 70,000 656000
To SBP Liat. 656000 704000 656000

: 766000 8,4000 766000

Toe
Baja 814000 766000

dyr
end.

--
SBP Reserve STSPLial.
Bal Bal
330000 2016000

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 38
 Employees notshare
weeds cast

1) SBPLiat
To
Dr.
Bank
2016000
2016000

2) Sipresen
To GR
330000
330000

-
Care. 2
- year
share want

1) SBpLiah. Dr. 2016000

To SBP Meser. 2016000

SBP reserve 2346000

27
Bank x ant

To ESC 300000
TO SE (BF)

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 39
 fication
GD
3 Repricing 31/3 3113
/451-emyso
150 Mp=601- MP exp
Emp=
=

optoption 0
129
Emp_135 81-

I
t

MP 901-=

emp
Ep N-
Reviseda
=

Fv oF=331- ⑧
optian
50 each
tin =>-
No.oF] because
Of
op above
revised

maryognise For 3 years

Erp a
pen arg er or st

additional expire to
2) Recognise
modification for 1.5yrs.

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 40
 #yx)x33:
--

74250

x 2) -

687
zun=

Stational
x 0.5=

(x33x3)
* -

14300 69850
=

⑰
37x17
- 15167 99983
=

- -

-
-33

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 41
 Cancellation
--
⑪ ②
the
At ancancellation
Time of cancellation
Compensation
Fulfilled
his
treat VC is
payable
Hence

Recognised Remaining Reclassify

equity
expense fully to Fire. Liat.

at FV

Preserv SIP Res.

To
Grup.
Payate
(atFv)

602
a
-

estyr. ->
2x1000 x 18
= 1080000
3

3420000
190x1000x18
-

22. =) - 1080000
-

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) 2340000
Page | 42
-

-
 Empergo temp 2340
To SBPM. 1000 To SBPM2340

SBP reserve => 3420

Bal

Reclassify SBP reserve to comp, payable

at Fvi.e => 190x1000x12
2280000
·

1) SBP reser. Buz0

to
comp, payable
2280 (FV)
To GR(BI) 1140

2280
2) Comp. payable Dr.
PM (BIF) Dr. 285

To Bank 2565
/1000 x 190 13.5)
x

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 43
 Esop announced
by parent
of
to
employees

-
-

subs!
-
-
t
Emp erp 5000

To Cash 37%0
To other 1250
eq

t exercise
an

Bank
-

3750 SBP Mes-15000

Inust 1210 To ex
1800
TOSP
To SBP 5000
des

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 44
 en
ood
very I
class!

CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Page | 45