NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS | Note 30

30. Share-based payments
 

In the 2018 financial year a new share award plan was implemented. The purpose of the plan is to retain, motivate and reward eligible employees who are able to influence the performance and growth strategies of the company, on a basis which aligns their interests with those of the Group’s shareholders.

Share awards will be issued to identified participants by the Remuneration Committee and Board. The number of share awards to be allocated to an eligible employee will primarily be based on the identified employee’s annual salary, grade, performance, retention and attraction requirements and market benchmarks. The number of share awards will be recommended by the Remuneration Committee at the time that share awards are granted per an award letter.

Eligibility for participation to the plan will be considered on an annual basis. Share awards will constitute conditional shares in AfroCentric Investment Corporation Limited and on vesting date this will be issued to the identified participant in equity shares at no cost. The maximum annual allocation is 5 742 411 share awards (1% of current issued share capital of 574 241 248) and the maximum dilution limit is 28 712 062 (5% of current issued share capital of 574 241 248).

AfroCentric expects that 90% of awards will vest to participants at the end of the plan. The share awards are subject to staggered vesting, i.e. vesting of the share awards following the three-year retention period in three equal tranches. The charge for the year is R10 million (2020: R9 million).

30 June 2021 Group
Offer date Issue
share price
R
Balance at
30 June 2020
'000
Offered

'000
Forfeited

'000
Balance as
at 30 June 2021
'000
Fair Value as
at 30 June 2021
R'000
– 8 December 2017 6.20 2 680 (500) 2 180 9 636
– 1 November 2018 5.50 3 530 (310) 3 220 14 232
– 30 November 2019 3.30 5 690 (200) 5 490 24 266
– 07 December 2020 3.50 6 240 (540) 5 700 25 194
Total   11 900 6 240 (1 550) 16 590 73 328

Fair value based on closing share price as at 30 June 2021 of R4.42. Weighted average remaining years of 3.3 years.

   Group 
   Issue 
share price 
Balance at 
30 June 2019 
'000 
Offered 

'000 
Forfeited 

'000 
Balance as at 
30 June 2020 
'000 
Fair Value as 
at 30 June  2020 
R'000
 
– 8 December 2017  6.20  4 440  –  (1 760) 2 680  9 889 
– 1 November 2018  5.50  4 430  –  (900) 3 530  13 026 
– 30 November 2019  3.30  –  5 690  –  5 690  20 996 
Total     8 870  5 690  (2 660) 11 900  43 911 

Fair value based on closing share price as at 30 June 2020 of R3.69. Weighted average remaining years of 2.75.

  Group Company
  Number of
shares
2021
Number of
shares
2020
Number of
shares
2021
Number of
shares
2020
Movements in number of instruments:
       
Outstanding at the beginning of the period 1 436 1 130
Vested        
Active employees 1 236 306
Outstanding at the end of the period 2 672 1 436

This represents the shares vested but not yet exercised.


NOTES TO THE GROUP ANNUAL FINANCIAL STATEMENTS | Note 30