BROOKFIELD Corp /ON/
For the period ended Dec 31, 2023. Filed Mar 19, 2024.
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The yearly report of certain Canadian companies, filed under a joint US and Canadian system. It is the main yearly account these companies give US investors, largely as filed in Canada.
FY2023 · Filed Mar 19, 2024
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Contents
EX-99.2 · Share-Based Compensation
Share-Based Compensation
The expense recognized for share-based compensation is summarized in the following table:
| FOR THE YEARS ENDED DEC. 31(MILLIONS) | 2023 | 2022 |
|---|---|---|
| Expense arising from equity-settled share-based payment transactions | $104 | $159 |
| Expense (recovery) arising from cash-settled share-based payment transactions | 290 | (621) |
| Total expense (recovery) arising from share-based payment transactions | 394 | (462) |
| Effect of hedging program | (289) | 629 |
| Total expense included in consolidated income | $105 | $167 |
The company’s share-based payment plans are described below.
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