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Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
1
主要會計政策（續）
(p)
僱員福利（續）
(ii)
以股份為基礎的支付
僱員獲授予的購股權的公允價值乃
確認為僱員成本，而權益中的資本
儲備亦會相應增加。公允價值乃於
授出日期採用柏力克舒爾斯模式，
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攤分
入賬。
於歸屬期內，預期可歸屬的購股權
數目會作出檢討。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
符合歸屬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）。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於股本所確
認的金額），或購股權屆滿（直接轉
入保留溢利）為止。
(iii)
長期服務金撥備
本集團會就僱員於未來停止受僱而
可能產生的潛在長期服務金義務作
出撥備，但以有合理可能須予支付
者為限。該等撥備乃根據未來合資
格收取長期服務金的僱員在過往提
供服務時的薪酬及服務年期，以有
系統的方式計算釐定。
1 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(Continued)
(p) Employee benefits (Continued)
(ii) Share based payments
The fair value of share options granted to employees is
recognised as an employee cost with a corresponding
increase in a capital reserve within equity. 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 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).
(iii) Provision for long service payments
Provision is made for potential long service payment
obligations that may arise upon cessation of employment
of the Group’s employees in the future, to the extent that
there is a reasonable probability that the amounts are likely
to become payable. Such provisions are made on a
systematic basis, taking into consideration the salary and
years of service of the employees who may qualify for such
payments in the future based on their past services
rendered.