Article 25 - Share Based Remuneration

Remuneration of employees of QFC Entities which is linked to the share price performance of shares listed on a recognised stock exchange shall be allowed as a deduction for an Accounting Period only if it meets the following conditions—

(a) it is charged in the profit and loss account of the QFC Entity; and
(b) it is charged in the profit and loss account of the consolidated accounts of the quoted parent Company.