无论谁给员工股份,都算股份支付?

（1）国资委控股的某A公司的员工持股平台，高管非市价转让股份给某新高管，这种情况下适用股份支付吗？

（2）A公司控股股东B个人控股的某A公司的员工持股平台，高管非市价转让股份给某新高管，这种情况下适用股份支付吗？还是控股股东转让自己的股份才算？

Ifrs 2：3A A share-based payment transaction may be settled by another groupentity (or a shareholder of any group entity) on behalf of the entity receivingor acquiring the goods or services. Paragraph 2 alsoapplies to an entity that

(a) receives goods or services when anotherentity in the same group (or a shareholder ofany group entity) has the obligation to settle the share-based payment transaction, or

(b) has an obligation to settle a share-based payment transaction when another entity in the same group receivesthe goods or services

 4 For the purposes of this IFRS, atransaction with an employee (or other party) in his/her capacity as a holderof equity instruments of the entity is not a share-based payment transaction.

《2015年上市公司年报会计监管报告》：

（三）非控股股东授予职工公司股份的会计处理

股份支付准则关于集团内的股份支付的规定要求，授予方可以是集团内任何主体及其股东，并未限定为上市公司的控股股东。非控股股东授予集团内职工的权益工具，也应当视同集团内股份支付，适用股份支付准则的相关规定。年报分析发现，对于非控股股东授予上市公司员工权益性工具或以权益性工具价值为基础的支付，其会计处理在实务中存在不同的理解，有的上市公司认为非控股股东不属于企业集团范畴，未将相关交易作为集团内股份支付处理。