貿易通 2020 年年報

178 Notes to the Financial Statements (Continued) 財務報表附註（續） Tradelink Electronic Commerce Limited Annual Report 2020 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界定供款 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。 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.