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Tradelink Electronic Commerce Limited
Annual Report 2017
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（續）
(a)
購股權計劃（續）
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。
24 Equity-settled share-based transactions
(Continued)
(a) Share option schemes (Continued)
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.