162 / 187
160
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
25
資本及儲備（續）
(b)
股本（續）
(iii)
於報告期末未到期及未行使購股權
的條款：
(c)
儲備的性質及用途
(i)
資本儲備
資本儲備包括已授予本公司董事及
僱員並根據載於
附註
1(p)(ii)
就以股
份為基礎的支付而採納的會計政策
所確認的尚未行使購股權及獎勵股
份的授出日期公允價值。
(ii)
匯兌儲備
匯兌儲備包括自換算海外公司財務
報表所產生的所有匯兌差額。有關
儲備已根據載於
附註
1(q)
的會計政
策處理。
(iii)
公允價值儲備
公允價值儲備包括於報告期末所持
的可供出售債務證券公允價值累計
變動淨額，並已根據載於
附註
1(i)
的
會計政策處理。
25 Capital and reserves (Continued)
(b) Share capital (Continued)
(iii) Terms of unexpired and unexercised share options at
the end of the reporting period:
2017
2016
二零一七年
二零一六年
Exercise period
行使期
Exercise
price
Number of
options
Number of
options
行使價
購股權數目
購股權數目
19 March 2007 to 18 March 2017
二零零七年三月十九日至
二零一七年三月十八日
HK$1.42
港幣
1.42
元
—
454,542
14 April 2008 to 13 April 2018
二零零八年四月十四日至
二零一八年四月十三日
HK$1.01
港幣
1.01
元
198,718
198,718
30 June 2014 to 29 June 2024
二零一四年六月三十日至
二零二四年六月二十九日
HK$1.90
港幣
1.90
元
11,500,000
11,500,000
2 July 2015 to 1 July 2025
二零一五年七月二日至
二零二五年七月一日
HK$1.78
港幣
1.78
元
7,500,000
7,500,000
4 July 2016 to 3 July 2026
二零一六年七月四日至
二零二六年七月三日
HK$1.57
港幣
1.57
元
7,400,000
7,400,000
28 April 2017 to 27 April 2027
二零一七年四月二十八日至
二零二七年四月二十七日
HK$1.592
港幣
1.592
元
6,800,000
—
33,398,718
27,053,260
(c) Nature and purpose of reserves
(i) Capital reserve
The capital reserve comprises the grant date fair value of
unexercised share options and awarded shares granted to
directors and employees of the Company recognised in
accordance with the accounting policies adopted for share
based payments set out in
Note 1(p)(ii)
.
(ii) Exchange reserve
The exchange reserve comprises all foreign exchange
differences arising from the translation of the financial
statements of foreign operations. The reserve is dealt with
in accordance with the accounting policy set out in
Note
1(q)
.
(iii) Fair value reserve
The fair value reserve comprises the cumulative net change
in the fair value of available-for-sale debt securities held at
the end of the reporting period and is dealt with in
accordance with the accounting policy in
Note 1(i)
.