AMPER, SA and Subsidiaries Consolidated Financial Statements for ...

) Compensation for dismissal
In accordance with the current legislation, the Group is obliged to pay compensation to
employees with whom, under certain conditions, it terminates labour relations. Therefore,
compensation for dismissal that can be reasonably quantified is recorded as an expense in the
financial year in which the decision to dismiss is made.
Compensations related to restructuring processes are admitted when the Group has an implicit
obligation, that is, when there is a detailed formal plan in connection with these processes, and
when a valid expectation has been created among the affected staff that a restructuring process
will be carried out, either by beginning to implement the plan or by announcing its main features.
s) Share-based payments for goods and services
The Group recognizes goods or services received or acquired in a share-based transaction when
it obtains the goods or when the services are received. An increase in net equity will be
recognized if the goods or services are received in a share-based transaction settled with equity
instruments, and a liability will be recognized in the case of a cash-settled transaction, with a
balancing entry in the income statement or on the asset side of the consolidated statement of
financial position.
The Group recognizes share-based payment transactions settled by means of Group equity
instruments, including capital increases for non-monetary contributions, as well as the
corresponding increase in related net equity, at the fair value of the goods or services received,
unless fair value cannot be reliably determined, in which case value is determined by reference to
the fair value of the equity instruments delivered.
The delivery of equity instruments in exchange for services provided Group employees, or by third
parties who provide similar services, is valued by reference to the fair value of the equity
instruments offered.
(i)
Share-based payments to employees settled by the issuance of equity instruments
Payments to employees through the issuance of equity instruments are recorded by applying the
following criteria:
i. If the equity instruments granted become irrevocable immediately at the time of granting,
the services received are recognized with a debit to the income statement and the
resulting increase in net equity;
ii.
If the equity instruments granted become irrevocable after the employee has completed
a specific period of service, the services received are recognized during the vesting
period with a credit to net equity.
The Group determines the fair value of the instruments granted to employees on the date of
granting.
Vesting conditions referenced to the market and other non-determining vesting conditions are
taken into account in the determination of the fair value of the instrument. The vesting conditions,
other than those referenced to the market, are taken into account by adjusting the number of
equity instruments included in the determination of the transaction amount so that, ultimately, the
amount recognized for the services received is based on the number of equity instruments that
will eventually become consolidated. Consequently, the Group recognizes the amount
corresponding to the services received during the vesting period, based on the best estimate of
the number of instruments that are going to become consolidated and this estimate is reviewed on
the basis of the number of rights that are expected to be consolidated.
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