关于合并报表的问题

Aye is a public limited company and has several subsidiaries. Aye held several group schemes and awarded shares to employees in its subsidiaries.

In group scheme X, Aye awards share appreciation rights to employees in a subsidiary Bee. At the end of two years, Aye will pay cash to the Bee’s employees equivalent to the difference between the share price on vesting and the share price at grant date. The grant date fair value is $1,200, and the fair value at settlement is $1,500.

In group scheme Y, Aye acquired and was obliged to replace entity Cee’s share option scheme. At the acquisition date, employees have provided two out of the four years of service required in order for the share options to vest. Following the acquisition, employees are required to provide three further years of service in order to become entitled to their options. However, because the exercise price is reduced, the replacement share option award has incremental fair value. The IFRS 2 fair value of the original share option award, measured at the grant date was $800 and at the acquisition date is $1,000. The IFRS 2 fair value of the replacement share option award is $1,500.

Required: How to account the above transaction in Aye’s consolidated financial statements, Aye’s separate financial statements and Bee & Cee’s financial statements?

我也想知道这题答案。。。