111 / 135
Annual Report 2015
二零一五年年報
109
Notes to the Financial Statements
財務報表附註
23 Employee retirement benefits
The Group operates a Mandatory Provident Fund Scheme (“the MPF
scheme”) under the Hong Kong Mandatory Provident Fund Schemes
Ordinance for employees employed under the jurisdiction of the Hong
Kong Employment Ordinance. The MPF scheme is a defined contribution
retirement plan administered by independent trustees. Under the MPF
scheme, the employer and its employees are each required to make
contributions to the plan at 5% of the employees’ relevant income,
subject to a cap of monthly relevant income of HK$30,000 (HK$25,000
prior to June 2014). Contributions to the plan vest immediately.
24 Equity-settled share-based transactions
(a) Share option schemes
The Company adopted a Pre-IPO share option scheme on 2
August 2000 which was amended on 11 September 2001 and 26
November 2002 respectively, and a Post-IPO share option scheme
on 14 October 2005, whereby the Directors are authorised, at their
discretion, to invite employees of the Group, including directors of
any company in the Group, to take up options at consideration of
HK$1.00 per grant to subscribe for shares of the Company. Each
option gives the holder the right to subscribe for one ordinary share
in the Company.
The share options granted under the Pre-IPO share option scheme
can only be exercised after 12 months (25%), 24 months (60%)
and 36 months (100%) respectively from the commencement of
the trading of the Company’s shares on SEHK being 28 October
2005, and have a duration of 10 years from the date on which the
grant was made. The exercise prices per share for the options are
HK$0.90 and HK$1.25.
The share options granted under the Post-IPO share option scheme
vest after 12 months (25%), 24 months (60%) and 36 months
(100%) respectively from date of grant and then exercisable within
a period of 10 years. The subscription amount payable in respect of
each share upon the exercise of an option shall be determined by
the board of directors and shall be not less than the greater of:
(i) the closing price of the shares on the SEHK as stated in the
SEHK’s daily quotations sheet on the date, which must be a
business day, of the written offer of such option (the “Date of
Grant”);
(ii) the average closing price of the shares on the SEHK as stated
in the SEHK’s daily quotations sheets for the five business days
immediately preceding the Date of Grant; and
(iii) the nominal value of the shares.
On 16 March 2009, the above Share Option Schemes were
discontinued and replaced by a “Share Award Scheme”
(Note
24(b))
. However, share options previously awarded under the Share
Option Schemes remain valid and subject to the same terms and
conditions.
23
僱員退休福利
本集團根據《香港強制性公積金計劃條例》，為根據《香
港僱傭條例》僱用的僱員，設立強制性公積金計劃（「強
積金計劃」）。強積金計劃為獨立受託人管理的定額供
款退休計劃。根據強積金計劃，僱主與僱員須各自向
計劃作出相等於僱員有關入息
5%
的供款，而有關入
息以每月港幣
30,000
元（二零一四年六月之前為港幣
25,000
元）為上限。集團向計劃作出的供款即時歸屬有
關僱員。
24
以股權結算的股份交易
(a)
購股權計劃
本公司於二零零零年八月二日採納首次公開招股
前購股權計劃（分別於二零零一年九月十一日及二
零零二年十一月二十六日修訂），並於二零零五年
十月十四日採納首次公開招股後購股權計劃。據
此，董事獲授酌情權邀請本集團僱員（包括本集團
旗下任何公司的董事）接納可認購本公司股份的購
股權，代價為每份購股權港幣
1.00
元。每股購股
權賦予其持有人可認購一股本公司普通股的權利。
根據首次公開招股前購股權計劃授出的購股權，
於二零零五年十月二十八日本公司股份開始在
香港聯交所買賣起計十二個月、二十四個月及
三十六個月後，方可分別行使其中
25%
、
60%
及
100%
的購股權；購股權的有效期自授出日期起
計為期十年。購股權的每股行使價為港幣
0.90
元
及港幣
1.25
元。
根據首次公開招股後購股權計劃授出的購股權，
在授出日期起計十二個月、二十四個月及三十六
個月後，分別歸屬
25%
、
60%
及
100%
，隨後可
於十年期內行使。因行使購股權而須就每股股份
支付的認購款項將由董事會釐定，且不得少於下
列最高者：
(i)
於購股權的書面要約日期（「授出日期」，必
須為營業日），股份於香港聯交所每日報價
表所列在香港聯交所的收市價；
(ii)
緊貼授出日期前五個營業日，股份於香港聯
交所每日報價表所列在香港聯交所的平均收
市價；及
(iii)
股份面值。
於二零零九年三月十六日，上述購股權計劃已終
止並由「股份獎勵計劃」取代
（附註
24(b)
）
。然而，
過往根據購股權計劃授出的購股權則仍然有效，
並受相同條款及條件規限。