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The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2024-01-01
-Paragraph 51
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The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.

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The intrinsic value of liabilities arising from share-based transactions for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2024-01-01
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-URIDate 2024-03-27

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The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-Paragraph 51
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The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 2
-IssueDate 2024-01-01
-Paragraph 45
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard
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The number of shares authorised.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-URIDate 2024-03-27

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The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2024-01-01
-Paragraph 45
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-URIDate 2024-03-27

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The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-Paragraph 47
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Number of Shares Available

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Recovery of expense from share-based payment transactions

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Share-Based Payment Arrangements, Vesting Period

No definition available.

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Share-Based Payment Arrangements, Vesting Rate

No definition available.

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