Share Based Payment Valuations

Many listed and unlisted companies provide share options, performance rights and similar share based payments to their executives and other employees, to align remuneration with shareholder value.

 

GM Actuaries can help with valuation of these entitlements in accordance with Australian Accounting Standard AASB2 Share Based Payments.

 

Valuing these entitlements can be complex.  GM Actuaries provides robust valuations of share based payments using grant date market conditions, that will enable you to demonstrate internally and to your auditors that you have determined the results objectively and in compliance with the applicable standards.

 

Our valuations are based on methodologies and assumptions that reflect the specific entitlements issued by our clients.  For the simpler entitlements, we may use closed-form techniques, while some entitlements could require other approaches such as binomial lattice models or stochastic (Monte Carlo) simulations.  We have extensive experience valuing entitlements linked to Total Shareholder Return and related performance conditions.

 

To find out more, please contact us.