Disclosure Of Share-Based Payment Arrangements [Text Block]
| Concept |
2022-01-01 to 2022-12-31 |
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| Disclosure of share-based payment arrangements [text block] |
The final bonus as calculated above is paid 70% in cash at the end of the vesting period of each Cycle, and the remaining 30% through DIS shares (free of charge) in the two years following the vesting period (15% each year).
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| Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments |
The obligations of the cash component are measured as the present value of expected future payments to be made in respect of services provided by the Plan's recipients up to the end of the reposting period, using the projected unit credit method. Consideration is given to the actuarial assumptions, including the estimates relating to the achievement of specific performance targets of the Plan. As long as the cash component of the Plan has a very short-term nature (it is paid within six months from its measurement), management considers its present value equivalent to the amount of the cash-flows.
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