XML 86 R57.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Share-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Summary of Share-Based Compensation Expense

According to IFRS 2, this accelerates the recognition of compensation expenses resulting in a higher proportion of expenses being recognized in the early years of overall plan.

 

 

2021

 

 

2022

 

 

2023

 

 

 

 

 

 

 

 

 

 

 

Share-based compensation expense

 

 

(20,057

)

 

 

(19,984

)

 

 

(20,859

)

Share options

 

 

(19,631

)

 

 

(19,984

)

 

 

(20,859

)

Phantom shares

 

 

(426

)

 

 

-

 

 

 

-

 

Summary of Inputs into Black-Scholes Model

The inputs into the Black-Scholes model are as follows:

 

 

2021

 

 

2022

 

 

2023

 

Black-Scholes model inputs:

 

 

 

 

 

 

 

 

 

Weighted average share price in USD

 

 

60.7

 

 

 

63.7

 

 

 

67.3

 

Expected volatility

 

 

45.3

%

 

 

43.5

%

 

 

42.4

%

Risk-free rate

 

 

2.9

%

 

 

3.6

%

 

 

4.2

%

Dividend yield

 

 

7.2

%

 

 

7.0

%

 

 

7.0

%

Summary of GDR Options Outstanding

The following table summarizes the details of the GDR options outstanding:

 

 

2022

 

 

2023

 

 

 

(GDRs)

 

 

(GDRs)

 

 

 

 

 

 

 

 

Outstanding at the beginning of the period

 

 

2,154,082

 

 

 

2,266,166

 

Granted

 

 

611,556

 

 

 

564,800

 

Forfeited

 

 

-

 

 

 

(9,740

)

Exercised

 

 

(499,472

)

 

 

(618,788

)

Expired

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

Outstanding at the end of the period

 

 

2,266,166

 

 

 

2,202,438

 

Share- Based Compensation Reserve  
Disclosure of terms and conditions of share-based payment arrangement [line items]  
Share-Based Compensation Reserve Outstanding

The following table represents Share-based compensation reserve outstanding:

 

 

Share-Based
Compensation reserve

 

 

 

 

 

31 December 2021

 

 

21,242

 

GDR options accrued

 

 

19,984

 

GDR options exercised

 

 

(11,952

)

 

 

 

 

31 December 2022

 

 

29,274

 

GDR options accrued

 

 

20,859

 

GDR options exercised

 

 

(15,323

)

 

 

 

 

31 December 2023

 

 

34,810