貿易通2018年年報

183 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） 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 元為上限。本集團向 計劃作出的供款即時歸屬有關僱員。 24 以股權結算並以股份為基礎 的交易 (a) 購股權計劃 本公司已採納兩項購股權計劃。首項於 二零零五年十月十四日採納（「二零零五 年購股權計劃」）及第二項於二零一四年 五月九日採納（「二零一四年購股權計 劃」）。 二零零五年購股權計劃 根據二零零五年購股權計劃，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，代價為每次所授出購股 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。 二零零五年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。 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. Contributions to the plan vest immediately. 24 Equity-settled share-based transactions (a) Share option schemes The Company adopted two share option schemes. The first one was adopted on 14 October 2005 (the “Share Option Scheme 2005”) and the second one was adopted on 9 May 2014 (the “Share Option Scheme 2014”). Share Option Scheme 2005 Under the Share Option Scheme 2005, the Directors were 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 gave the holder the right to subscribe for one ordinary share in the Company. The share options granted under the Share Option Scheme 2005 vested 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.