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This is because the holder's decision to not exercise is considered an investment decision, and the services for which the equity instruments were granted have already been received by the entity, with the financial statements reflecting the true substance of the transaction. The document also notes that IFRS 2 permits transfers between equity reserves under such circumstances to prevent an amount from remaining in a separate equity reserve when no equity instrument will ultimately be issued. Essentially, the financial reporting aims to accurately represent the economic reality of transactions involving share-based compensation, ensuring that the initial recognition of the expense for services received is maintained, even if the equity instruments are not ultimately delivered to the holder.",{"@graph":14,"@context":55},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/equity-settled-share-based-payment-vested-options-not-exercised/26093/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/equity-settled-share-based-payment-vested-options-not-exercised/26093.png","ImageObject",300,407,{"name":42,"@type":43},"Aria","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-19","2026-05-07",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction","https://schema.org",{"og:url":57,"og:type":58,"og:title":10,"og:site_name":45,"og:description":12},"https://docshare.wps.com/document/equity-settled-share-based-payment-vested-options-not-exercised/26093","article",{"robots":60,"canonical":57},"index,follow",{"doc_id":62,"site_id":7},26093,1778196238,{"code":4,"msg":65,"data":66},"success",[67,71,75,79,84,89,94,98,103,106,110],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":68,"show_sort_weight":69,"slug":70},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":72,"show_sort_weight":73,"slug":74},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":76,"show_sort_weight":77,"slug":78},"Exam",70,"exam",{"id":80,"doc_module":4,"doc_module_name":25,"category_name":81,"show_sort_weight":82,"slug":83},5,"Comic",60,"comic",{"id":85,"doc_module":4,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},6,"Technology",50,"technology",{"id":90,"doc_module":4,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},7,"Healthcare",40,"healthcare",{"id":95,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":96,"slug":97},8,30,"research-report",{"id":99,"doc_module":4,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},9,"Religion & Spirituality",20,"religion-spirituality",{"id":101,"doc_module":4,"doc_module_name":25,"category_name":104,"show_sort_weight":101,"slug":105},"World Cup","world-cup",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":108,"show_sort_weight":107,"slug":109},10,"Lifestyle","lifestyle",{"id":111,"doc_module":4,"doc_module_name":25,"category_name":112,"show_sort_weight":80,"slug":113},19,"General","general",{"code":4,"msg":65,"data":115},{"doc_id":62,"user_id":116,"nickname":42,"user_avatar":117,"doc_module":4,"category_id":95,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":122,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":123,"seo_description":12,"update_tm":63,"read_time":30},2336464648322,"https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488","cbCaihg2Khuzi7Jy","https://ap.wps.com/l/cbCaihg2Khuzi7Jy","pdf",250462,"English","Equity Settled Share-Based Payment - Vested Options Not Exercised | PDF"]