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Annual Report 2015
二零一五年年報
81
Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(p) Employee benefits (continued)
(ii) Share based payments
– Share Option Schemes and Share Award Scheme
The fair value of share options and awarded shares
granted to employees in an equity-settled share based
payment transaction is recognised as an employee cost
with a corresponding increase in a capital reserve within
equity. In respect of share options, the fair value is
measured at grant date using the Black-Scholes model,
taking into account the terms and conditions upon which
the options were granted. In respect of awarded shares,
the fair value is based on the closing price at the awarded
date and any directly attributable incremental costs. Where
the employees have to meet vesting conditions before
becoming unconditionally entitled to those share options
and awarded shares, the total estimated fair value of the
share options and awarded options is spread over the
vesting period, taking into account the probability that the
options will vest.
During the vesting period, the number of share options
and awarded shares that is expected to vest is reviewed.
Any adjustment to the cumulative fair value recognised
in prior years is charged/credited to profit or loss for the
year of the review, unless the original employee expenses
qualify for recognition as an asset, with a corresponding
adjustment to the capital reserve. On vesting date, the
amount recognised as an expense is adjusted to reflect
the actual number of share options and awarded shares
that vest (with a corresponding adjustment to the capital
reserve) except where forfeiture is only due to not
achieving vesting conditions that relate to the market price
of the Company’s shares. The equity amount for the share
options is recognised in the capital reserve until either
the option is exercised (when it is included in the amount
recognised in share capital for the shares issued) or the
option expires (when it is released directly to retained
profits).
1
主要會計政策（續）
(p)
僱員福利（續）
(ii)
以股份為基礎的支付
－
購股權計劃及股份獎勵計劃
根據股權結算的股份交易授予僱員的購
股權及獎勵股份的公平值會確認為僱員
成本，而在權益內的資本儲備會作相應
的增加。就購股權而言，公平值乃於授
出日期採用「柏力克－舒爾斯」期權定價
模式，並經考慮購股權的授出條款及條
件計算。就獎勵股份而言，公平值按獎
勵日期的收市價及任何直接應佔增加成
本計量。當僱員須符合歸屬條件方可無
條件享有該等購股權及獎勵股份時，在
考慮購股權歸屬的或然率後，購股權及
獎勵股份的估計公平值總額在歸屬期內
經攤分入賬。
於歸屬期內，估計可歸屬的購股權及獎
勵股份數目會作出檢討。已於過往年度
確認的累計公平值的任何調整須在檢討
年內的損益表中扣除╱計入（但如原先
的僱員開支合乎資格可確認為資產則除
外），並在資本儲備作相應調整。在歸
屬日期，除非因未能符合生效條件引
致權利喪失純粹與本公司股份的市價有
關，否則確認為支出的金額會作出調
整，以反映歸屬購股權及獎勵股份的實
際數目（並在資本儲備作相應調整）。購
股權的股權款額在資本儲備中確認，直
至購股權獲行使（屆時會計入就已發行
股份股本所確認的金額），或購股權屆
滿（直接轉入保留溢利）為止。