Page 9 - 33. FR RTP NOV. 22

Ind AS 102

Question 10

The following particulars in respect of stock options granted by a company are available:
No. of Employees covered 400 Nominal Value per share Rs. 100
No. of options per Employee 60 Exercise price per share Rs. 125

Shares offered were put in three groups. Group 1 was for 20% of shares offered with vesting period one-year.

Group II was for 40% of shares offered with vesting period two- years. Group III was for 40% of shares
offered with vesting period three-years. Fair value of option per share on grant date was Rs. 10 for Group I, Rs.
12.50 for Group II and Rs. 14 for Group III.
Position on 1st Year Position on 2nd Year Position on 3rd Year
- No. of employees left - Employees left = 35 - Employees left = 28
= 40
- Estimate of employees to - Estimate of employees - Employees exercising
leave in Year 2 = 36 to leave in Year 3 = 30 Options in Group III = 295

- Estimate of employees to - Employees exercising
leave in Year 3 = 34 Options in Group II =
319
- Employees exercising
Options in Group I
= 350
Options not exercised immediately on vesting, were forfeited. Compute expenses to recognise in each year and
show important accounts in the books of the company.

Ind AS 7
Question 11

What will be the classification for following items in the statement of cash flows of both
(i) Banks / Financial institutions and (ii) Other Entities?

S. No. Particulars
1. Interest received on loans and advances given
2. Interest paid on deposits and other borrowings
3. Interest and dividend received on investments in subsidiaries, associates and in
other entities
4. Dividend paid on preference and equity shares, including tax on dividend paid on
preference and equity shares by other entities
5. Finance charges paid by lessee under finance lease
6. Payment towards reduction of outstanding finance lease liability
7. Interest paid to vendor for acquiring fixed asset under deferred payment basis
8. Principal sum payment under deferred payment basis for acquisition of fixed assets
9 Penal interest received from customers for late payments
10. Penal interest paid to suppliers for late payments
11. Interest paid on delayed tax payments
12. Interest received on tax refunds

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