Conversion rights and ‘free’ options (AASB9 financial instruments)

Executive long term incentive plan (AASB2 Share based payment)

The need for an executive long term incentive plan Each year, an ASX300 company offers an executive long term incentive plan [“ELTIP”] to its senior executive team as part of their remuneration package. This is commonplace and ELTIP is one of three remuneration...
Conversion rights and ‘free’ options (AASB9 financial instruments)

Case studies: Valuation Reports

Its not often we can share the work we do in a public fashion. Independent expert reports prepared for Chapter 6 of the Corporations Act and ASX listing rules are a rare exception. Here are two recent examples of work undertaken by the Peloton Corporate valuations...
Are you subject to EOFY impairment risks?

Are you subject to EOFY impairment risks?

Could the simultaneous shift in macroeconomic factors cause a flood of impairments? Is your organisation subject to impairment testing? A series of bad economic news may mean that your company needs to consider the value of assets on the balance sheet and the...
Conversion rights and ‘free’ options (AASB9 financial instruments)

Employee options: simple but complex

Employee options: for an ASX-listed company the valuation task is reasonably straight-forward. However, for an unlisted company (think start-up) the task is far more complex. Peloton is regularly asked to assist start-ups, technology companies and private companies...