CERTYNEX IFRS ACADEMY

Mère SA directly grants options over Mère's shares to employees of its subsidiary Fille SA. Fille bears the payroll cost of these employees and records the expense of the options in its accounts. Who bears the obligation to deliver the instruments to the employees?

Fille, because it benefits from the services rendered by its employees and therefore bears their cost.

Mère, which granted its own instruments directly to the employees and has the obligation to deliver them.

The employees themselves, who must acquire the shares from Mère before they can exercise their options.

Mère and Fille, the obligation to deliver being split in proportion to the cost of services borne by each.