Commission Regulation (EU) 2018/289 of 26 February 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2 ‘Share-based Payment’ (Text with EEA relevance) (revoked)

EU Regulation 2018/289 · Adopted 26 February 2018 · Extends to United Kingdom

Contents

1. 1Article 1 Repealed
2. 2Article 2 Repealed
3. 3Article 3 Repealed
4. Signature
5. Annex: Classification and Measurement of Share-based Payment Transactions Repealed
6. Amendments to IFRS 2 Repealed
7. Amendments to IFRS 2 Share-based Payment Repealed
8. TREATMENT OF VESTING CONDITIONS Repealed
9. 19A grant of equity instruments might be conditional upon satisfying specified vesting conditions. For example, a grant of shares or share options to an employee is typically conditional on the employee remaining in the entity's employ for a specified period of time. There might be performance conditions that must be satisfied, such as the entity achieving a specified growth in profit or a specified increase in the entity's share price. Vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the shares or share options at the measurement date. Instead, vesting conditions, other than market conditions, shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. Hence, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of failure to satisfy a vesting condition, other than a market condition, for example, the counterparty fails to complete a specified service period, or a performance condition is not satisfied, subject to the requirements of paragraph 21. Repealed
10. CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS Repealed
11. 30Division 30 Repealed
12. 31Division 31 Repealed
13. 32Division 32 Repealed
14. 33Division 33 Repealed
15. TREATMENT OF VESTING AND NON-VESTING CONDITIONS Repealed
16. 33ADivision 33A Repealed
17. 33BDivision 33B Repealed
18. 33CDivision 33C Repealed
19. 33DDivision 33D Repealed
20. SHARE-BASED PAYMENT TRANSACTIONS WITH A NET SETTLEMENT FEATURE FOR WITHHOLDING TAX OBLIGATIONS Repealed
21. 33EDivision 33E Repealed
22. 33FDivision 33F Repealed
23. 33GDivision 33G Repealed
24. 33HThe exception in paragraph 33F does not apply to: Repealed
25. 34Division 34 Repealed
26. DISCLOSURES Repealed
27. 52Division 52 Repealed
28. TRANSITIONAL PROVISIONS Repealed
29. 59AAn entity shall apply the amendments in paragraphs 30-31, 33-33H and B44A-B44C as set out below. Prior periods shall not be restated. Repealed
30. 59BDivision 59B Repealed
31. EFFECTIVE DATE Repealed
32. 63An entity shall apply the following amendments made by Group Cash-settled Share-based Payment Transactions issued in June 2009 retrospectively, subject to the transitional provisions in paragraphs 53-59, in accordance with IAS 8 for annual periods beginning on or after 1 January 2010: Repealed
33. 63DDivision 63D Repealed
34. Accounting for a modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled Repealed
35. B44AIf the terms and conditions of a cash-settled share-based payment transaction are modified with the result that it becomes an equity-settled share-based payment transaction, the transaction is accounted for as such from the date of the modification. Specifically: Repealed
36. B44BDivision B44B Repealed
37. B44CDivision B44C Repealed