Haier 2009 Annual Report Download - page 91
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 89
2.4 Summary of Significant Accounting
Policies (Cont’d)
Share-based payment transactions (Cont’d)
The cost of equity-settled transactions with employees for grants is
measured by reference to the fair value at the date at which they
are granted. The fair value is determined by an external valuer
using a binomial model, further details of which are given in note
30 to the financial statements.
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. The cumulative
expense recognised for equity-settled transactions at the end of
each reporting period 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 equity-settled transactions where vesting is conditional
upon a market or non-vesting condition, which are treated as
vesting irrespective of whether or not the market or non-vesting
condition is satisfied, provided that all other performance and/or
service 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, if the original terms of the award are met. In addition,
an expense is recognised for any modification that increases the
total fair value of the share-based payment transaction, or is
otherwise beneficial to the employee as measured at the date of
modification.
2.4
30