貿易通 2021 年年報

146 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (q) 僱員福利 (i) 短期僱員福利及界定供款退休 計劃的供款 短期僱員福利指僱員提供相關 服務的期間結束後十二個月內 須結付的僱員福利。薪金、年 度花紅、年度有薪假期、界定 供款退休計劃供款及非金錢福 利的成本於僱員提供服務的年 度提取。如因遞延付款或償付 而造成重大分別，有關數額則 按現值列賬。 (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。 1 Significant accounting policies (Continued) (q) Employee benefits (i) Short term employee benefits and contributions to defined contribution retirement plans Short term employee benefits are employee benefits that are due to be settled within twelve months after the end of the period in which the employees render the related service. Salaries, annual bonuses, paid annual leave, contributions to defined contribution retirement plans and the cost of non-monetary benefits are accrued in the year in which the associated services are rendered by employees. Where payment or settlement is deferred and the effect would be material, these amounts are stated at their present values. (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).