On acquiring Cher SA, the acquirer replaces the share awards of Cher's employees with awards in its own name, whose market-based measure at the acquisition date is 600,000. Case convention: the services rendered before the combination represent 40 % of the total vesting period (case data). Calculate the portion of the replacement award included in the consideration transferred.
- Market-based measure of the replacement award
- 600,000
- Share of services rendered before the combination
- 40 %