Tag: ESOS

FRSIC Consensus 7 – Accounting Treatment For Granting Of ESOS By Parent Company To Subsidiary’s Employees And Subsequent Recharge By The Parent (27 March 2008)

The effective date of the application of this FRSIC CONSENSUS was 27 March 2008. The release of FRSIC Consensus 7 – Accounting Treatment For Granting Of ESOS By Parent Company To Subsidiary’s Employees And Subsequent Recharge By The Parent provides...

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Sample Disclosure – Share Based Employee Compensation Scheme, ESOS (25 November 2009)

Share-based Employee Compensation Scheme – ESOS The Company’s Employee Share Options Scheme (“ESOS”) is a share-based, equity-settled employee compensation scheme. The ESOS allows the employees of the Company acquiring the shares of the Company upo...

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Sample Disclosure – Accounting Policy Of Employee Equity Compensation Benefits (ESOS) (24 November 2009)

EMPLOYEE EQUITY COMPENSATION BENEFITS The Employees’ Share Option Schemes (“ESOSs”) of the Company and a subsidiary grant the Group’s eligible employees options to subscribe for shares in the Company and the subsidiary at pre-determined subscription pr...

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Sample Disclosure – Employees’ Share Option Scheme In Directors’ Report (2 September 2009)

EMPLOYEES’ SHARE OPTION SCHEME No options were granted to any person to take up unissued shares of the Company during the financial year apart from the issue of options pursuant to the ESOS. The ESOS which became effective on 1 January 1999 is made avail...

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Sample Disclosure – Issue Of Shares In Directors’ Report (2 September 2009)

ISSUE OF SHARES AND DEBENTURES During the financial year, the issued and fully paid-up share capital of the Company was increased from RM10,000,000 to RM11,500,000 by way of issuance of 1,500,000 new ordinary shares of RM1.00 each by virtue of the exercise of ...

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