ESS: Real risk of forfeiture


This document explains when we consider employee share scheme interests (ESS interests), that is shares, stapled securities and rights to acquire shares and stapled securities, to be at a real risk of forfeiture.

The information contained in this document applies only to ESS interests acquired under an employee share scheme (ESS) after 30 June 2009.

    Last modified: 20 Jul 2015QC 27240