貿易通2020 年中報

45 貿易通電子貿易有限公司  二零二零年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） For the six months ended 30 June 2020 截至二零二零年六月三十日止六個月 17 應付賬款、合約負債及其他應付款項 （續） (a) 於報告期末，按發票日期計算，應付賬款 的賬齡分析如下： (b) 按金為客戶獲准使用本集團系統進行貿易 交易前自客戶收取所得的款項。一般來 說，客戶僅可產生最多為其向本集團支付 的按金的交易費。按金可應客戶要求退還。 18 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」）。根據二 零一四年購股權計劃，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。二零一四年購股權計劃的條款 及條件於截至二零一九年十二月三十一日 止年度的年度財務報表中披露。 17 Trade creditors, contract liabilities and other payables (Continued) (a) As at the end of the reporting period, the ageing analysis of trade creditors, based on the invoice date, is as follows: As at As at 30 June 2020 31 December 2019 於 二零二零年 六月三十日 於 二零一九年 十二月三十一日 HK$’000 HK$’000 港幣千元 港幣千元 Less than 1 month 少於一個月 23,922 29,658 1 to 3 months 一至三個月 88 152 Over 3 months but within 6 months 超過三個月但於六個月內 73 — 24,083 29,810 (b) Deposits are received from customers before they are allowed to make trade transactions through the use of the Group’s systems. Generally, customers are only allowed to incur transaction charges up to the amount deposited with the Group. Deposits are refundable to customers on demand. 18 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”). Under the Share Option Scheme 2014, 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 terms and conditions of the Share Option Scheme 2014 are disclosed in the annual financial statements as at and for the year ended 31 December 2019.