SBR CLASS No .

16

Topic Employee
: Benefits,

Esop

Problem with IAS-19

[should you
use
updated
Pasa assumptionJ
to
Before After
Net Net Calculate
Defined Defined Current
Benefit
S 7 Benefit Service

Deficit Deficit
Caut
t

interent
Net

Post Amendment
for remainder
needs to be determined
1 C .
S C
.

of the after PAS) using

the
acrumptions
period
the net defined bereft
used to
re-measure

Liability.
.
2 Not Interest
Ceiling
DB P

Deficit Surplus
(Cap)
Lower of
roomd
-
amt Cak as

and

P V of
total of
.

benedit
economic

refund
available from
or bec in future

contribution
Termination Benefits

a l a6 l I
&

recognize
-
.
, .
J

-
1)
an expense

Recognition will be earlier of

withdraw the T.Berett
1) EntityCan no
longer
2) Entityrecognizes restructuring (ost .
 ↑

Maurement

Benefits to be Not be settley Enhances the

employee's
in 12 month
Settled in 12mouth

persion
Si Benefit LT Benefit
Jules for
-
-

persion
is
schem
applied
(i
-
e .
DBP or

· DOP will

apply)
 Based
Share
Payments
IFRS-2

Cash
Equity Settled
Settled
- Liabilities are

Amt
payable incurred and
or Liability is

Settled in Jared
Settled
by issue

based on

share
of equity share poice
of share option
 -
Issue of Issue of shares
in
shares to to
employees
Satisfy payment liev
of services

obligation for
goods fendered by
o services them .

Do .

Expanse/Asset
Co
Equity
.

↓
(other components
>
-
Unles the Shares have

of equity) vested

IFRS-2
The based transactions are

payments
share

measured at fair Value .

↓
determine Fais Vale
How to
 Is the transaction F
Measure at the
.
V

with
employees
or
of instrument
Yes equity
others
providing date
similar services
at
goant
NO

of
Can meanre at FV
you Yer
Measure
at the
deliably the FV.

G/s received
deceived were
of G/s they
date
.
received

NO

Share will next immediately .

Shares Option
Venting Period

-
Options Can only be
the
exercised once

are
service conditions
Fulfilled .
 to be
Expense recognized
Based Gent estimate
-
on
expectation i .
.
e

Nest
to
expected
.

of no o equity instrumers

Y Yu Y3

Exp Exp Exp

(estimat) (actual
Continue
VESTING CONDITIONS

Performance
Service
Condition
Condition

Non

Made (Changein poice) a

Market
Condition
-
Assumption Taken into

that these have a count of each

reporting date
been taken into
acount