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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
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Notes to the Financial Statements
財務報表附註
1 Significant accounting policies (continued)
(o) Income tax (continued)
– in the case of deferred tax assets and liabilities, if they relate to
income taxes levied by the same taxation authority on either:
– the same taxable entity; or
– different taxable entities, which, in each future period in
which significant amounts of deferred tax liabilities or assets
are expected to be settled or recovered, intend to realise
the current tax assets and settle the current tax liabilities
on a net basis or realise and settle simultaneously.
(p) Employee benefits
(i) Short term employee benefits and contributions to defined
contribution retirement plans
Short term employee benefits are employee benefits that are
due to be settled within twelve months after the end of the
period in which the employees render the related service.
Salaries, annual bonuses, paid annual leave, contributions
to defined contribution retirement plans and the cost of
non-monetary benefits are accrued in the year in which the
associated services are rendered by employees. Where payment
or settlement is deferred and the effect would be material, these
amounts are stated at their present values.
(ii) Share based payments
The fair value of share options granted to employees in an
equity-settled share based payment transaction is recognised
as an employee cost with a corresponding increase in a capital
reserve within equity. In respect of share options, the fair value
is measured at grant date using the Black-Scholes model,
taking into account the terms and conditions upon which the
options were granted. Where the employees have to meet
vesting conditions before becoming unconditionally entitled to
those share options, the total estimated fair value of the share
options is spread over the vesting period, taking into account
the probability that the options will vest.
During the vesting period, the number of share options that
is expected to vest is reviewed. Any resulting adjustment to
the cumulative fair value recognised in prior years is charged/
credited to the profit or loss for the year of the review, unless
the original employee expenses qualify for recognition as an
asset, with a corresponding adjustment to the capital reserve.
On vesting date, the amount recognised as an expense is
adjusted to reflect the actual number of share options that vest
(with a corresponding adjustment to the capital reserve) except
where forfeiture is only due to not achieving vesting conditions
that relate to the market price of the Company’s shares. The
equity amount for the share options is recognised in the capital
reserve until either the option is exercised (when it is included
in the amount recognised in share capital for the shares issued)
or the option expires (when it is released directly to retained
profits).
1
主要會計政策（續）
(o)
所得稅（續）
－
如為遞延稅項資產及負債：如其與同一稅務
當局向下述者徵收的所得稅有關：
－
同一應課稅單位；或
－
如為不同的應課稅單位，預期在未來每
一個週期將清償或追償顯著數目的遞延
稅項負債或資產及計劃以淨額基準變現
本期稅項資產及清償本期稅項負債或計
劃同時變現本期稅項資產及清償本期稅
項負債。
(p)
僱員福利
(i)
短期僱員福利及界定供款退休計劃的供款
短期僱員福利指僱員提供相關服務的期間結
束後十二個月內須結付的僱員福利。薪金、
年度花紅、年度有薪假期、界定供款退休計
劃供款及非金錢福利的成本於僱員提供服務
的年度提取。如因遞延付款或償付而造成重
大分別，有關數額則按現值列賬。
(ii)
以股份為基礎的支付
根據以股權結算並以股份為基礎的支付交易
以僱員成本確認，而資本儲備的相應增加於
權益切賬。就購股權而言，公允價值乃於授
出日期採用「柏力克－舒爾斯」期權定價模
式，並經考慮購股權的授出條款及條件計
算。當僱員須符合歸屬條件方可無條件享有
該等購股權時，在考慮購股權歸屬的或然率
後，購股權的估計公允價值總額在歸屬期內
經攤分入賬。
於歸屬期內，估計可歸屬的購股權會作出檢
討。已於過往年度確認的累計公允價值的任
何調整須在檢討年內的損益表中扣除╱計入
（但如原先的僱員開支合乎資格可確認為資
產則除外），並在資本儲備作相應調整。在
歸屬日期，除非因未能符合生效條件引致權
利喪失純粹與本公司股份的市價有關，否則
確認為支出的金額會作出調整，以反映歸
屬購股權的實際數目（並在資本儲備作相應
調整）。購股權的股權款額在資本儲備中確
認，直至購股權獲行使（屆時會計入就已發
行股份股本所確認的金額），或購股權屆滿
（直接轉入保留溢利）為止。