Artículo 47A. IAS 33 Paragraph 47A

For share options and other share‑based payment arrangements to which IFRS 2 Share‑based Payment applies, [ Refer: IFRS 2 paragraphs 2⁠–⁠6 ] the issue price referred to in paragraph 46 and the exercise price referred to in paragraph 47 shall include the fair value (measured in accordance with IFRS 2) of any goods or services to be supplied to the entity in the future under the share option or other share‑based payment arrangement. [ Refer: Illustrative Examples, example 5A ]