31 An entity shall disclose:
(a) a description of each type of share-based payment arrangement that existed at any time during the reporting period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted and the method of settlement (whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information.
(b) the number and weighted average exercise prices of share options in each of these groups of options:
(i) outstanding at the beginning of the reporting period;
(ii) granted during the period;
(iii) forfeited during the period;
(iv) exercised during the period;
(v) expired during the period;
(vi) outstanding at the end of the period; and
(vii) exercisable at the end of the period.
32 An entity shall disclose information that enables users of the financial statements to understand how the fair value of the goods or services received, or the fair
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