{"id":42,"date":"2022-09-23T03:37:34","date_gmt":"2022-09-23T03:37:34","guid":{"rendered":"https:\/\/www.gmactuaries.space\/?page_id=42"},"modified":"2026-04-28T00:56:22","modified_gmt":"2026-04-28T00:56:22","slug":"share-based-payment-valuations","status":"publish","type":"page","link":"https:\/\/gmactuaries.com.au\/index.php\/services\/share-based-payment-valuations\/","title":{"rendered":"Share Based Payment Valuations"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Header&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_direction=&#8221;90deg&#8221; background_color_gradient_stops=&#8221;#ffffff 60%|#4c594c 60%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_start_position=&#8221;60%&#8221; background_color_gradient_end=&#8221;#4c594c&#8221; background_color_gradient_end_position=&#8221;60%&#8221; background_last_edited=&#8221;on|tablet&#8221; 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locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h1>Share Based Payments\u00a0<\/h1>[\/et_pb_text][et_pb_divider color=&#8221;rgba(76,89,76,0.3)&#8221; divider_weight=&#8221;10px&#8221; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;a9fcc5b1-74c5-43b4-b776-3e310da5f3e8&#8243; z_index=&#8221;10&#8243; max_width=&#8221;260px&#8221; height=&#8221;10px&#8221; custom_margin=&#8221;-63px||30px||false|false&#8221; custom_margin_tablet=&#8221;-27px||||false|false&#8221; custom_margin_phone=&#8221;-18px||||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;30px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;5c989a74-8649-4b9a-a4a2-6d2b8ae2551c&#8221; header_4_font=&#8221;|700||on|||||&#8221; header_4_text_color=&#8221;#4C594C&#8221; header_4_font_size=&#8221;14px&#8221; header_4_letter_spacing=&#8221;0.2em&#8221; header_4_line_height=&#8221;1.5em&#8221; custom_margin=&#8221;||10px||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h4>Financial Reporting Valuations<\/h4>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;bc6cae60-9fd0-48b3-a032-f2876734c2dd&#8221; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;1.8em&#8221; custom_padding=&#8221;||5px|||&#8221; text_font_size_tablet=&#8221;16px&#8221; text_font_size_phone=&#8221;14px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<p>&nbsp;<\/p>\n<p>Many listed and unlisted companies provide share options, performance rights and similar share based payments to their executives and other employees, to align remuneration with shareholder value.<\/p>\n<p><!-- \/wp:post-content --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>GM Actuaries can help with valuation of these entitlements in accordance with Australian Accounting Standard AASB2 Share Based Payments.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Valuing these entitlements can be complex. \u00a0GM Actuaries provides robust valuations of share based payments using grant date market conditions, that will enable you to demonstrate internally and to your auditors that you have determined\u00a0the\u00a0results objectively and in compliance with the applicable standards.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>Our valuations are based on methodologies and assumptions that reflect the specific entitlements issued by our clients. \u00a0For the simpler entitlements, we may use closed-form techniques, while some entitlements could require other approaches such as binomial lattice models or stochastic (Monte Carlo) simulations. \u00a0We have extensive experience valuing entitlements linked to Total Shareholder Return and related performance conditions.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>To find out more, please\u00a0<a href=\"https:\/\/gmactuaries.com.au\/index.php\/contact\/\">contact us<\/a>.<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/gmactuaries.com.au\/wp-content\/uploads\/2024\/11\/financial-advisor-16.jpg&#8221; title_text=&#8221;financial-advisor-16&#8243; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; box_shadow_style=&#8221;preset2&#8243; box_shadow_horizontal=&#8221;0px&#8221; box_shadow_vertical=&#8221;60px&#8221; box_shadow_blur=&#8221;60px&#8221; box_shadow_color=&#8221;rgba(0,0,0,0.15)&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Footer&#8221; _builder_version=&#8221;4.27.2&#8243; background_enable_color=&#8221;off&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;rgba(249,243,232,0.85) 0%|rgba(249,243,232,0.9) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_color_gradient_start=&#8221;rgba(249,243,232,0.85)&#8221; background_color_gradient_end=&#8221;rgba(249,243,232,0.9)&#8221; background_image=&#8221;https:\/\/gmactuaries.com.au\/wp-content\/uploads\/2024\/11\/Bank_06-1.jpg&#8221; custom_margin=&#8221;||-2px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.16&#8243; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.2&#8243; text_font=&#8221;Darker Grotesque|600|||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;1.4em&#8221; header_4_font=&#8221;Darker Grotesque|900|||||||&#8221; header_4_font_size=&#8221;22px&#8221; header_4_line_height=&#8221;1.4em&#8221; custom_padding=&#8221;||6px|||&#8221; global_colors_info=&#8221;{}&#8221;]<h4>Email<\/h4>\n<a href=\"mailto:info@gmactuaries.com.au\">info@gmactuaries.com.au<\/a>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;Darker Grotesque|600|||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;1.4em&#8221; header_4_font=&#8221;Darker Grotesque|900|||||||&#8221; header_4_font_size=&#8221;22px&#8221; header_4_line_height=&#8221;1.4em&#8221; global_colors_info=&#8221;{}&#8221;]<h4>Address<\/h4>\n<p><span class=\"MP dark\">Highfield House 114 Bathurst St<\/span><br \/><span class=\"MP dark\">Hobart TAS 7000<\/span><\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.2&#8243; text_font=&#8221;Darker Grotesque|600|||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;1.4em&#8221; header_4_font=&#8221;Darker Grotesque|900|||||||&#8221; header_4_font_size=&#8221;22px&#8221; header_4_line_height=&#8221;1.4em&#8221; custom_padding=&#8221;||6px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<h4>Phone<\/h4>\n<p>03 6286 8011<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;3_5,2_5&#8243; _builder_version=&#8221;4.16&#8243; min_height=&#8221;77px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.6&#8243; text_font=&#8221;Darker Grotesque|600|||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;1.4em&#8221; header_4_font=&#8221;Darker Grotesque|900|||||||&#8221; header_4_font_size=&#8221;22px&#8221; header_4_line_height=&#8221;1.4em&#8221; custom_margin=&#8221;||-31px|||&#8221; custom_padding=&#8221;||6px|||&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<p>Copyright \u00a9 2026\u00a0\u00a0 GM Actuaries Pty Ltd\u00a0\u00a0 ABN 52 160 696 720\u200b<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;2_5&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>Share Based Payments\u00a0Financial Reporting Valuations&nbsp; Many listed and unlisted companies provide share options, performance rights and similar share based payments to their executives and other employees, to align remuneration with shareholder value. GM Actuaries can help with valuation of these entitlements in accordance with Australian Accounting Standard AASB2 Share Based Payments. Valuing these entitlements can [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":2,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>Many listed and unlisted companies provide share options, performance rights and similar share based payments to their executives and other employees, to align remuneration with shareholder value.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>GM Actuaries can help with valuation of these entitlements in accordance with Australian Accounting Standard AASB2 Share Based Payments.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Valuing these entitlements can be complex. &nbsp;GM Actuaries provides robust valuations of share based payments using grant date market conditions, that will enable you to demonstrate internally and to your auditors that you have determined&nbsp;the&nbsp;results objectively and in compliance with the applicable standards.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Our valuations are based on methodologies and assumptions that reflect the specific entitlements issued by our clients. &nbsp;For the simpler entitlements, we may use closed-form techniques, while some entitlements could require other approaches such as binomial lattice models or stochastic (Monte Carlo) simulations. &nbsp;We have extensive experience valuing entitlements linked to Total Shareholder Return and related performance conditions.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>To find out more, please\u00a0<a href=\"https:\/\/gmactuaries.com.au\/index.php\/contact\/\">contact us<\/a>.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","footnotes":""},"class_list":["post-42","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/pages\/42","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/comments?post=42"}],"version-history":[{"count":12,"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/pages\/42\/revisions"}],"predecessor-version":[{"id":881,"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/pages\/42\/revisions\/881"}],"up":[{"embeddable":true,"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/pages\/2"}],"wp:attachment":[{"href":"https:\/\/gmactuaries.com.au\/index.php\/wp-json\/wp\/v2\/media?parent=42"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}