Haier 2010 Annual Report Download - page 117

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 115
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (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. 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.
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. This includes
any award where non-vesting conditions within the control of
either the Group or the employee are not met. 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. All cancellations of
equity-settled transaction awards are treated equally.
The dilutive effect of outstanding options is reflected as additional
share dilution in the computation of earnings per share.
2.4 主要會計政策概要 （續）
以股權支付之交易 （續）
以股權支付之交易成本，連同權益相應增加部
分，在績效及╱或服務條件獲得履行之期間內
確認。在歸屬日期前，各報告期末確認之以股
權支付之交易累計開支，反映歸屬期已到期部
分及本集團對最終將會歸屬之股權工具數目的
最佳估計。在某一期間內在收益表內扣除或進
賬，乃反映累計開支於期初與期終確認時之變
動。
對於最終並無歸屬之獎賞，不會確認任何開
支，但視乎市場條件或非歸屬條例件而決定歸
屬與否之以股權支付之交易則除外，對於該類
交易而言，只要所有其他績效條件及╱或服務
條件已經達成，不論市場條件或非歸屬情況是
否達成，均會被視為已歸屬。
倘若以股權支付之獎賞之條款有所變更，所確
認之開支最少須達到猶如條款並無任何變更之
水平（倘原有之計劃條款已獲達成）。此外，倘
若按變更日期計量，任何變更導致以股權支付
之交易之總公平值有所增加，或對僱員帶來其
他利益，則應就該等變更確認開支。
當以股權支付之獎賞註銷時，會視作已於註銷
當日歸屬，而尚未確認之任何獎賞支出會即時
確認。其中包括在本集團或僱員控制下未能達
成非歸屬條件時授出之獎賞。然而，倘註銷之
獎賞有任何替代之新獎賞，並指定為授出當日
之替代獎賞，則該項註銷及新獎賞會如上段所
述被視為原有獎賞之修訂處理。所有以股權支
付之獎賞之註銷均公平處理。
計算每股盈利時，未行使購股權之攤薄效應，
反映為額外股份攤薄。