貿易通2019 年年報

Notes to the Financial Statements (Continued) 財務報表附註 （續） 二零一九年年報 貿易通電子貿易有限公司 175 22 長期服務金撥備 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 現行購股權計劃於二零一四年五月九日 獲採納（「二零一四年購股權計劃」），據 此，本公司董事會向不時確定之合資格 人士（包括董事、僱員、專業顧問、業務 夥伴或諮詢顧問）（「承授人」）授出購股 權，賦予彼等權利認購本公司股份，惟 須待承授人接納方可作實，且每名承授 人於接納購股權時須支付港幣 1.00 元。 每份購股權賦予持有人權利認購一股本 公司普通股。 根據二零一四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、三十六個月及四十八個月後，分 別 歸 屬 25% 、 50% 、 75% 及 100% ，隨 後可於十年期內行使。承授人可按照相 關購股權要約函件所載條件行使購股 權。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) 於購股權授出日期於香港聯交所每 日報價表所列股份於香港聯交所的 收市價；及 (ii) 緊接購股權授出日期前五個營業 日，於香港聯交所每日報價表所列 股份於香港聯交所的平均收市價。 22 Provision for long service payments 2019 2018 二零一九年 二零一八年 HK$’000 HK$’000 港幣千元 港幣千元 As at 1 January 於一月一日 3,179 3,093 Released/utilised 已發放╱已動用 (59) (20) Provisions charged to profit or loss 於損益扣除的撥備 — 106 As at 31 December 於十二月三十一日 3,120 3,179 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 scheme The Share Option Scheme currently in operation was adopted on 9 May 2014 (the “Share Option Scheme 2014”), whereby options will be granted to eligible persons, including Directors, employees, consultants, business associates or advisers as the Board of the Company may identify from time to time (“Grantees”), entitling them to subscribe for shares of the Company, subject to acceptance of the Grantees and the payment of HK$1.00 by each of the Grantees upon acceptance of the options. Each option gives the holder the right to subscribe for one ordinary share in the Company. The share options granted under the Share Option Scheme 2014 vest after 12 months (25%), 24 months (50%), 36 months (75%) and 48 months (100%) respectively from date of grant and then exercisable within a period of 10 years. The Grantee may exercise the share options subject to the conditions in respective option offering letter. 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 of grant of such option; and (ii) the average closing price of the shares on the SEHK as stated in the SEHK’s daily quotation sheets for the five business days immediately preceding the date of grant of such option.