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Saturday 19 April 2014

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The Interpretations Committee considered the comment letters received on the tentative agenda decision published in September 2010

 05 November 2010


The Committee received a request to consider the classification of a share-based payment transaction in which the entity withholds a specified portion of the shares that would otherwise be issued to the counterparty upon exercise (or vesting) of the share-based payment award. The shares are withheld by the entity in return for settling the counterparty’s tax withholding obligation associated with the share-based payment.

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