Tradelink 2024 Interim report

69 貿易通電子貿易有限公司 二零二四年中期報告 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註（續） 15 Equity-settled share-based transactions (Continued) (b) Fair value of share options and assumptions The fair value of services received in return for share options granted is measured by reference to the fair value of share options granted. The estimate of the fair value of the share options granted is measured based on Black Scholes Model. The contractual life of the share option is used as an input into this model. Fair value of share options and assumptions 2023 二零二三年 Fair value at measurement date 於計量日期的公允價值 HK$0.082 港幣 0.082 元 Share price 股價 HK$0.95 港幣 0.95 元 Exercise price 行使價 HK$0.958 港幣 0.958 元 Expected volatility (expressed as weighed average volatility used in the modelling under Black Scholes Model) 預期波幅（按柏力克舒爾斯模式所 　用之加權平均波幅呈列） 21.9% Option life (expressed as weighed average life used in the modelling under Black Scholes Model) 購股權有效期（按柏力克舒爾斯模 　式所用之加權平均年期呈列） 5 years 5 年 Expected dividends 預期股息 6.9% Risk-free interest rate (based on the yield of Hong Kong Government Bonds) 無風險利率（按香港政府債券收益 　率計算） 3.13% 15 以股權結算並以股份為基礎的交 易（續） (b) 購股權的公允價值及假設 作為授出購股權代價而獲得的服務公允 價值，乃參照已授出購股權的公允價值 計算。已授出購股權的估計公允價值乃 根據柏力克舒爾斯模式計算。此模式亦 會計及購股權的合約年期。 購股權的公允價值及假設