Group cash-settled share-based payments

摘要

Entity A is a wholly-owned subsidiary of entity B. During the period, B enters into a remuneration scheme with the employees of A. In terms of the scheme, if the employees of entity A complete three years of service, B will provide them with a cash bonus. This bonus will be based on the increase in the share price of B.The arrangement has been set up in this manner as entity B is listed, and it is relatively easier to obtain the amounts required.