a. Landscape Bhd is a listed company on Bursa Malaysia. On 1 January 2019, the entity granted 50 share options to each of its 100 employees. These will vest if the employees still work for the entity on 31 December 2020 and if the share price on that date is more than RM5. On 1 January 2020, the fair value of the options was RM1. The share price on 31 December 2020 was RM3 and it was considered unlikely that the share price would rise to RM5 by 31 December 2021. Ten employees left during the year ended 31 December 2020 and a further ten are expected to leave in the following year. The directors were proposing not to recognised the share options in the financial statement because the current year of share price was RM3 and it's unlikely to reach at RM5 by 31 December 2021, therefore the vesting conditions would not be met. Propose recommendation to Landscape regarding to the share options, in accordance to IFRS 2