➢ SBP arrangement is an agreement between the entity (or another group entity or anyShare-Based Payment Agreement • August 23rd, 2020
Contract Type FiledAugust 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)
PURPOSEShare-Based Payment Agreement • October 5th, 2020
Contract Type FiledOctober 5th, 2020This policy and procedure establishes guidelines and requirements for QES (the “Company”) with respect to the accounting for share-based payments.