share-based payment transaction – A transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options), or acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price of the entity’s shares or other equity instruments of the entity. [IFRS 2.A] share option – A contract that gives the holder the right, but not the obligation, to [...]