Key management personnel are those

Key management personnel are those persons having authority and responsibility for
planning, directing and controlling the activities of the entity, directly or indirectly,
including any director (whether executive or otherwise) of that entity. Compensation
includes all employee benefits (as defined in Section 28 Employee Benefits) including
those in the form of share-based payments (see Section 26 Share-based Payment).
Employee benefits include all forms of consideration paid, payable or provided by the
entity, or on behalf of the entity (eg by its parent or by a shareholder), in exchange for
services rendered to the entity. It also includes such consideration paid on behalf of a
parent of the entity in respect of goods or services provided to the entity.