[Paragraphs BC268A-BC268O are added as a consequence of amendments to IFRS 2 Group Cash‑settled Share‑based Payment Transactions issued in June 2009.]

BC268A This section summarises the Board’s considerations when finalising its proposals contained in the exposure draft Group Cash‑settled Share‑based Payment Transactions published in December 2007. Until the Board amended IFRS 2 in 2009, IFRIC 11 provided guidance on how an entity that received the goods or services from its suppliers should account for some specific group equity‑settled share‑based payment transactions in its separate or individual financial statements. Therefore, the amendments issued in June 2009 incorporated substantially the same consensus contained in IFRIC 11. The relevant matters the IFRIC considered when reaching the consensus contained in IFRIC 11, as approved by the Board, are also carried forward in this section.

BC268B The exposure draft published in December 2007 addressed two arrangements in which the parent (not the entity itself) has an obligation to make the required cash payments to the suppliers of the entity:

(a) Arrangement 1 - the supplier of the entity will receive cash payments that are linked to the price of the equity instruments of the entity.

(b) Arrangement 2 - the supplier of the entity will receive cash payments that are linked to the price of the equity instruments of the parent of the entity.