Arrangements under the control of the court which involve the vesting of all or part of the property of the debtor in the Official Assignee for realisation and distribution

and average remaining period at that date until vesting:

the nature and terms (including any vesting provisions) of equity compensation plans;

Employees with less than five years` service at 1/1/X5 (average period until vesting: three years)

The obligation exists, and is recognised, even if the compensated absences are non-vesting, although the possibility that employees may leave before they use an accumulated non-vesting entitlement affects the measurement of that obligation.

Accumulating compensated absences may be either vesting (in other words, employees are entitled to a cash payment for unused entitlement on leaving the enterprise) or non-vesting (when employees are not entitled to a cash payment for unused entitlement on leaving).

The payment of such benefits is certain (subject to any vesting or minimum service requirements) but the timing of their payment is uncertain.

In measuring its defined benefit obligation, an enterprise considers the probability that some employees may not satisfy any vesting requirements.

Employee service before the vesting date gives rise to a constructive obligation because, at each successive balance sheet date, the amount of future service that an employee will have to render before becoming entitled to the benefit is reduced.

the increase in vested benefits when, in the absence of new or improved benefits, employees complete vesting requirements (there is no past service cost because the estimated cost of benefits was recognised as current service cost as the service was rendered);

an enterprise's financial position by requiring the enterprise to issue equity financial instruments or convert financial instruments, for example, when employees, or employee compensation plans, hold share options or have partially satisfied the vesting provisions that will enable them to acquire share options in the future;