貿易通2018年年報

145 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (p) 所得稅（續） — 如為遞延稅項資產及負債：如其與 同一稅務當局向下述者徵收的所得 稅有關： — 同一應課稅單位；或 — 如為不同的應課稅單位，預期 在未來每一個週期將清償或追 償顯著數目的遞延稅項負債或 資產及計劃以淨額基準變現本 期稅項資產及清償本期稅項負 債或計劃同時變現本期稅項資 產及清償本期稅項負債。 (q) 僱員福利 (i) 短期僱員福利及界定供款退休計劃 的供款 短期僱員福利指僱員提供相關服務 的期間結束後十二個月內須結付的 僱員福利。薪金、年度花紅、年度 有薪假期、界定供款退休計劃供款 及非金錢福利的成本於僱員提供服 務的年度提取。如因遞延付款或償 付而造成重大分別，有關數額則按 現值列賬。 (ii) 以股份為基礎的支付 僱員獲授予的購股權的公允價值乃 確認為僱員成本，而權益中的資本 儲備亦會相應增加。公允價值乃於 授出日期採用柏力克舒爾斯模式， 並經考慮購股權的授出條款及條件 計算。當僱員須符合歸屬條件方可 無條件享有該等購股權時，在考慮 購股權歸屬的或然率後，購股權的 估計公允價值總額在歸屬期內攤分 入賬。 1 Significant accounting policies (Continued) (p) Income tax (Continued) — in the case of deferred tax assets and liabilities, if they relate to income taxes levied by the same taxation authority on either: — the same taxable entity; or — different taxable entities, which, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered, intend to realise the current tax assets and settle the current tax liabilities on a net basis or realise and settle simultaneously. (q) Employee benefits (i) Short term employee benefits and contributions to defined contribution retirement plans Short term employee benefits are employee benefits that are due to be settled within twelve months after the end of the period in which the employees render the related service. Salaries, annual bonuses, paid annual leave, contributions to defined contribution retirement plans and the cost of non-monetary benefits are accrued in the year in which the associated services are rendered by employees. Where payment or settlement is deferred and the effect would be material, these amounts are stated at their present values. (ii) Share based payments The fair value of share options granted to employees is recognised as an employee cost with a corresponding increase in a capital reserve within equity. 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. Where the employees have to meet vesting conditions before becoming unconditionally entitled to those share options, the total estimated fair value of the share options is spread over the vesting period, taking into account the probability that the options will vest.