貿易通 2021 年中報

Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 57 二零二一年中期報告 貿易通電子貿易有限公司 17 應付賬款、合約負債及其 他應付款項（續） (a) 應付賬款 於報告期末，按發票日期計算，應付 賬款的賬齡分析如下： (b) 已收客戶按金 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」），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二零二零年 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) Trade creditors As at the end of the reporting period, the ageing analysis of trade creditors, based on the invoice date, is as follows: As at 30 June 2021 As at 31 December 2020 於二零二一年 六月三十日 於二零二零年 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 10,425 24,480 1 to 3 months 一至三個月 43 414 10,468 24,894 (b) Customer deposits received 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”), 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 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 2020.