In Relation to Equity Instruments Granted by an Entity Where

question 2

Multiple Choice

In relation to equity instruments granted by an entity where the entity makes modifications to the terms and conditions attaching to the grant:

• A) if the modification occurs during the vesting period, the incremental fair value is recognised immediately.
• B) terms or conditions may not be modified in a manner that is not beneficial to the employee.
• C) where the exercise price of options is modified, the fair value of the options changes.
• D) the incremental fair value is measured as the difference between the fair value of the modified instrument, estimated at the date of modification and that of the original equity instrument, estimated at the date of original granting.

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Definitions:

Macular Degeneration

A disease that deteriorates the central portion of the retina, leading to loss of central vision.

Intraocular Pressure

The fluid pressure inside the eye, crucial for maintaining the shape of the eye and proper functioning of the visual system.

Refractory Error

Visual impairments caused by the eye's inability to focus light directly on the retina, resulting in blurred vision.

Acute Central Vision

The component of vision that is responsible for sharp, detailed vision straight ahead, primarily used for activities like reading and driving.