153 / 187
151
二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
24
以股權結算並以股份為基礎的
交易
(a)
購股權計劃
本公司於二零零零年八月二日採納首次
公開招股前購股權計劃（分別於二零零
一年九月十一日及二零零二年十一月
二十六日修訂），並於二零零五年十月
十四日採納首次公開招股後購股權計
劃。據此，董事獲授酌情權邀請本集團
僱員（包括本集團旗下任何公司的董事）
接納可認購本公司股份的購股權，代價
為每次所授出購股權港幣
1.00
元。每股
購股權賦予其持有人可認購一股本公司
普通股的權利。
根據首次公開招股前購股權計劃授出的
購股權，於二零零五年十月二十八日本
公司股份開始在香港聯交所買賣起計
十二個月、二十四個月及三十六個月
後，方 可 分 別 行 使 其 中
25%
、
60%
及
100%
的購股權；購股權的有效期自授出
日期起計為期十年。購股權的每股行使
價為港幣
0.90
元及港幣
1.25
元。
根據首次公開招股後購股權計劃授出的
購股權，在授出日期起計十二個月、
二十四個月及三十六個月後，分別歸屬
25%
、
60%
及
100%
，隨後可於十年期
內行使。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。
24 Equity-settled share-based transactions
(a) Share option schemes
The Company adopted a Pre-IPO share option scheme on 2
August 2000 which was amended on 11 September 2001 and
26 November 2002 respectively, and a Post-IPO share option
scheme on 14 October 2005, whereby the Directors are
authorised, at their discretion, to invite employees of the
Group, including directors of any company in the Group, to
take up options at consideration of HK$1.00 per grant to
subscribe for shares of the Company. Each option gives the
holder the right to subscribe for one ordinary share in the
Company.
The share options granted under the Pre-IPO share option
scheme can only be exercised after 12 months (25%), 24
months (60%) and 36 months (100%) respectively from the
commencement of the trading of the Company’s shares on
SEHK being 28 October 2005, and have a duration of 10 years
from the date on which the grant was made. The exercise
prices per share for the options are HK$0.90 and HK$1.25.
The share options granted under the Post-IPO share option
scheme vest after 12 months (25%), 24 months (60%) and 36
months (100%) respectively from date of grant and then
exercisable within a period of 10 years. 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, 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.