Da Inglese a Italiano Affari/Finanza Contabilità/Amministrazione

The Group operates a certain equity-settled share-based compensation plans, under which it receives services from certain key managers as consideration for equity instruments (warrants) of the Group.
The total amount to be expensed is determined by reference to the fair value of the warrants granted based on Black and Scholes model.
This plan does not include any market or non-market performance conditions but includes certain vesting conditions (e.g. remaining an employee of the Group over a
specified time period).
The total expense is recognised over the vesting period in the line item “Share based
payment” with a corresponding credit to equity.

Non mi è chiara qui la preposizione 'to': qualcuno mi illumina ?
Grazie,
Manuela:-)