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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
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Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(p) Employee benefits (continued)
(iii) Shares held for Share Award Scheme
The shares awarded under the Share Award Scheme
(“the Scheme”) are acquired from open market. The net
consideration paid, including any directly attributable
incremental costs, is presented as “Shares held for Share
Award Scheme” and deducted from total equity. When the
awarded shares are transferred to the awardees upon vesting,
the related weighted average cost of the awarded shares vested
are credited to “Shares held for Share Award Scheme”, and
the related employment costs of the awarded shares vested
are debited to the capital reserve. The difference between the
related weighted average cost and the related employment
costs of the awarded shares is transferred to retained profits.
Where the shares held for Share Award Scheme are revoked
and the revoked shares are disposed of, the related gain or
loss is transferred to retained profits, and no gain or loss is
recognised in the profit or loss.
(iv) Provision for long service payments
Provision is made for potential long service payment obligations
that may arise upon cessation of employment of the Group’s
employees in the future, to the extent that there is a reasonable
probability that the amounts are likely to become payable.
Such provisions are made on a systematic basis, taking into
consideration the salary and years of service of the employees
who may qualify for such payments in the future based on their
past services rendered.
(q) Translation of foreign currencies
Foreign currency transactions during the year are translated at the
foreign exchange rates ruling at the transaction dates. Monetary
assets and liabilities denominated in foreign currencies are translated
at the foreign exchange rates ruling at the end of the reporting
period. Exchange gains and losses are recognised in profit or loss.
Non-monetary assets and liabilities that are measured in terms of
historical cost in a foreign currency are translated using the foreign
exchange rates ruling at the transaction dates. Non-monetary assets
and liabilities denominated in foreign currencies that are stated at
fair value are translated using the foreign exchange rates ruling at
the dates the fair value was measured.
1
主要會計政策（續）
(p)
僱員福利（續）
(iii)
為股份獎勵計劃持有的股份
根據股份獎勵計劃（「計劃」）授贈的股份乃購
自公開市場。已付代價淨額（包括任何直接
應佔增加成本）呈列為「為股份獎勵計劃持有
的股份」，並於權益總額內扣除。在獎勵股
份歸屬時，有關股份會轉撥予獲獎勵者，而
有關已歸屬獎勵股份的相關加權平均成本會
計入「為股份獎勵計劃持有的股份」，已歸屬
獎勵股份的相關僱員成本則自資本儲備中扣
除。獎勵股份的相關加權平均成本與相關僱
員成本的差額會轉撥至保留溢利。如為股份
獎勵計劃持有的股份遭撤銷，且撤銷股份已
遭處置，則相關盈虧將撥入保留溢利，而不
會於損益表確認盈虧。
(iv)
長期服務金撥備
本集團會就僱員於未來停止受僱而可能產生
的潛在長期服務金義務作出撥備，但以有合
理可能須予支付者為限。該等撥備乃根據未
來合資格收取長期服務金的僱員在過往提供
服務時的薪酬及服務年期，以有系統的方式
計算釐定。
(q)
外幣換算
年內的外幣交易按交易當日的匯率換算。以外幣
計值的貨幣資產及負債均按報告期末的匯率換
算。匯兌盈虧於損益表內確認。
以歷史成本計算的外匯非貨幣性資產及負債乃按
交易日的匯率折算。以公平值列賬的外匯非貨幣
資產及負債乃以計量公平值日期的匯率換算。