Haier 2006 Annual Report Download - page 80

79
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Employee benefits (Cont’d)
Share-based payment transactions (Cont’d)
The cost of equity-settled transactions is recognised, together
with a corresponding increase in equity, over the period in
which the performance and/or service conditions are fulfilled,
ending on the date on which the relevant employees become
fully entitled to the award (the “vesting date”). The cumulative
expense recognised for equity-settled transactions at each
balance sheet date until the vesting date reflects the extent
to which the vesting period has expired and the Group’s best
estimate of the number of equity instruments that will ultimately
vest. The charge or credit to the income statement for a period
represents the movement in the cumulative expense
recognised as at the beginning and end of that period.
No expense is recognised for awards that do not ultimately
vest, except for awards where vesting is conditional upon a
market condition, which are treated as vesting irrespective of
whether or not the market condition is satisfied, provided that
all other performance conditions are satisfied.
Where the terms of an equity-settled award are modified, as
a minimum an expense is recognised as if the terms had not
been modified. In addition, an expense is recognised for any
modification, which increases the total fair value of the share-
based payment arrangement, or is otherwise beneficial to the
employee as measured at the date of modification.
Where an equity-settled award is cancelled, it is treated as if
it had vested on the date of cancellation, and any expense
not yet recognised for the award is recognised immediately.
However, if a new award is substituted for the cancelled award,
and is designated as a replacement award on the date that it
is granted, the cancelled and new awards are treated as if
they were a modification of the original award, as described
in the previous paragraph.
The dilutive effect of outstanding options is reflected as
additional share dilution in the computation of earnings per
share.
3.4 主要會計政策概要
（續）
僱員福利 （續）
以股份支付報酬之交易（續）
股本結算交易成本將連同權益之相應增
加於表現及或服務條件獲達成之期間
確認，直至相關僱員全面獲得該獎勵之
日期（「歸屬日期」）為止。於各結算日至
歸屬日期期間就股本結算交易所確認之
累計支出計算至歸屬期屆滿時，為本集
團就最終歸屬之股本工具數目之最佳估
計。於該期間在收益表扣除或入賬之數
額指該期間開始及終結時所確認之累計
支出變動。
最終並無歸屬之獎勵支出不予確認，惟
須視乎市況而歸屬之獎勵（在達成所有其
他表現條件後，將視作歸屬而不論有否
符合有關市況之條件）除外。
若股本結算獎勵之條款有所修訂，則至
少確認假設並無修訂條款之支出。此
外，倘若修訂導致以股本支付之報酬安
排總公平值增加或使僱員受惠，則須確
認支出，有關金額於修訂當日計算。
倘若註銷股本結算獎勵，則視作於註銷
當日已歸屬，而獎勵任何尚未確認之支
出將即時確認。然而，若以新獎勵取代
已註銷之獎勵，並於授出當日列為代替
獎勵，則相關已註銷及新獎勵將視為上
一段所述之原有獎勵之修訂。
尚未行使購股權之攤薄影響將於計算每
股盈利時列作額外股份攤薄。