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IFRS Disclosure Guide
45. Notes - Share-based payment arrangements
Disclosure of share-based payment arrangements
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of terms and conditions of share-based payment arrangement | other | |
| Disclosure of terms and conditions of share-based payment arrangement | ||
| Disclosure of terms and conditions of share-based payment arrangement | ||
| Types of share-based payment arrangements | ||
| other | ||
| Disclosure of terms and conditions of share-based payment arrangement | ||
| Description of share-based payment arrangement | ||
| Description of method of settlement for share-based payment arrangement | ||
| Method of settlement for share-based payment arrangement | other | |
| X.X | ||
| Disclosure of number and weighted average exercise prices of share options | other | |
| Number of share options granted in share-based payment arrangement | X.X | |
| Number of share options forfeited in share-based payment arrangement | X.X | |
| Number of share options exercised in share-based payment arrangement | X.X | |
| X.X | ||
| Number of share options outstanding in share-based payment arrangement | X.X | |
| Number of share options exercisable in share-based payment arrangement | X.X | |
| Weighted average exercise price of share options granted in share-based payment arrangement | perShare | |
| Weighted average exercise price of share options forfeited in share-based payment arrangement | perShare | |
| perShare | ||
| Weighted average exercise price of share options expired in share-based payment arrangement | perShare | |
| Weighted average exercise price of share options outstanding in share-based payment arrangement | perShare | |
| Weighted average exercise price of share options exercisable in share-based payment arrangement | perShare | |
| Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | perShare | |
| perShare | ||
| Disclosure of range of exercise prices of outstanding share options | other | |
| Disclosure of range of exercise prices of outstanding share options | ||
| Disclosure of range of exercise prices of outstanding share options | ||
| Range | ||
| other | ||
| Bottom of range | other | |
| Top of range | other | |
| Disclosure of range of exercise prices of outstanding share options | ||
| Exercise price of outstanding share options | perShare | |
| other | ||
| Disclosure of number and weighted average remaining contractual life of outstanding share options | ||
| Disclosure of number and weighted average remaining contractual life of outstanding share options | ||
| Ranges of exercise prices for outstanding share options | ||
| Ranges of exercise prices for outstanding share options | other | |
| Weighted average remaining contractual life of outstanding share options | other | |
| Number of share options outstanding in share-based payment arrangement | X.X | |
| Disclosure of number and weighted average exercise prices of other equity instruments | other | |
| Number of other equity instruments granted in share-based payment arrangement | X.X | |
| X.X | ||
| Number of other equity instruments exercised or vested in share-based payment arrangement | X.X | |
| Number of other equity instruments expired in share-based payment arrangement | X.X | |
| Number of other equity instruments outstanding in share-based payment arrangement | X.X | |
| Number of other equity instruments exercisable in share-based payment arrangement | X.X | |
| perShare | ||
| Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement | perShare | |
| Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | perShare | |
| Weighted average exercise price of other equity instruments expired in share-based payment arrangement | perShare | |
| Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | perShare | |
| perShare | ||
| Disclosure of indirect measurement of fair value of goods or services received, share options granted during period | other | |
| Weighted average fair value at measurement date, share options granted | ||
| Information about how fair value was measured, share options granted | ||
| Description of inputs to option pricing model, share options granted | ||
| perShare | ||
| Exercise price, share options granted | perShare | |
| Expected volatility, share options granted | other | |
| Option life, share options granted | X.X | |
| Expected dividend, share options granted | ||
| other | ||
| Risk free interest rate, share options granted | other | |
| Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period | other | |
| Number of other equity instruments granted in share-based payment arrangement | X.X | |
| Weighted average fair value at measurement date, other equity instruments granted | ||
| other | ||
| Incremental fair value granted, modified share-based payment arrangements | ||
| Description of reason why fair value of goods or services received cannot be reliably estimated | ||
| Fair value of goods or services received cannot be estimated reliably | other | |
| Explanation of effect of share-based payments on entity's profit or loss | other |
| Year 2026 | |
|---|---|
| Expense from equity-settled share-based payment transactions, operating | |
| Expense from cash-settled share-based payment transactions, operating | |
| Total expense from share-based payment transactions, operating{"ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets":"1.0","ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets":"1.0"}real[] | ∑ |
| Year 2026 | |
|---|---|
| Expense from share-based payment transactions with employees, operating | |
| Expense from share-based payment transactions with parties other than employees, operating | |
| Total expense from share-based payment transactions, operating{"ExpenseFromSharebasedPaymentTransactionsWithEmployees":"1.0","ExpenseFromSharebasedPaymentTransactionsWithPartiesOtherThanEmployees":"1.0"}real[] | ∑ |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Explanation of effect of share-based payments on entity's financial position | other | |
| Liabilities from share-based payment transactions | ||
| Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested | ||
| Additional information about share-based payment arrangements | other |
Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period
Information how fair value was measured, other equity instruments granted
Information about how fair was determined if not on basis of observable market, other equity instruments granted
Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted
Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted
Explanation of direct measurement of fair value of goods or services received
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