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AASB 2
An accounting standard governing the recognition, measurement, and disclosure of share-based payments.
Remuneration Expense
The total cost incurred by a business to compensate its employees, including wages, benefits, and bonuses.
Exercise Price
The price at which the holder of an options contract may buy or sell the underlying security.
Share Options
Financial derivatives that give the holder the right, but not the obligation, to buy or sell shares at a set price within a specified period.
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