| Share Options Provision
Management is aware that a provision may be required in respect of share-based payment arrangements. Under IFRS 2 – Share-based Payment, entities are required to recognise an expense and a corresponding provision or equity entry where share options are granted to employees or other parties, measured at fair value.
At the current reporting date, the full details of the option scheme, including the number of options granted, vesting conditions, and fair value measurement inputs, are not yet available. Consequently, it is not possible to reliably determine the financial impact.
In accordance with IAS 37 – Provisions, Contingent Liabilities and Contingent Assets, no provision has been recognised in these financial statements at this stage. A provision will be recognised once sufficient information becomes available to allow for a reliable measurement. |