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Annual Report 2016
二零一六年年報
129
Notes to the Financial Statements
財務報表附註
24 Equi t y - set t l ed share-based t ransact i ons
(continued)
(a) Share option schemes (continued)
(i) the closing price of the shares on the SEHK as stated in the
SEHK’s daily quotations sheet on the date, which must be a
business day, of the written offer of such option (the “Date of
Grant”);
(ii) the average closing price of the shares on the SEHK as stated
in the SEHK’s daily quotations sheets for the five business days
immediately preceding the Date of Grant; and
(iii) the nominal value of the shares.
On 16 March 2009, the above Share Option Schemes were
discontinued and replaced by a “Share Award Scheme”. However,
share options previously awarded under the Share Option Schemes
remain valid and subject to the same terms and conditions. The
Share Award Scheme was wound up on 19 November 2013.
The Company adopted a Share Option Scheme 2014 on 9 May
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.
24
以股權結算並以股份為基礎的交易
（續）
(a)
購股權計劃（續）
(i)
於購股權的書面要約日期（「授出日期」，必
須為營業日），股份於香港聯交所每日報價
表所列在香港聯交所的收市價；
(ii)
緊貼授出日期前五個營業日，股份於香港聯
交所每日報價表所列在香港聯交所的平均收
市價；及
(iii)
股份面值。
於二零零九年三月十六日，上述購股權計劃已終
止並由「股份獎勵計劃」取代。然而，過往根據購
股權計劃授出的購股權則仍然有效，並受相同條
款及條件規限。股份獎勵計劃已於二零一三年
十一月十九日解散。
本公司於二零一四年五月九日採納二零一四年購
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。