Share-Based Payment Agreement Sample Contracts

➢ SBP arrangement is an agreement between the entity (or another group entity or any
Share-Based Payment Agreement • August 23rd, 2020

➢ I. Equity-settled SBP transactions in which the entity receives goods or services and as consideration for equity instruments of the entity (e.g., the grant of shares or share options to employees)

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PURPOSE
Share-Based Payment Agreement • October 5th, 2020

This policy and procedure establishes guidelines and requirements for QES (the “Company”) with respect to the accounting for share-based payments.

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