D-Link 2013 Annual Report Download - page 67
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D-LINK CORPORATION AND SUBSIDIARIES
Notes to the consolidated financial statements
(Continued)
(4) Information about recognition of compensation cost for employee stock options was as follows:
(i) The Company elected to take the optional exemption by applying IFRS 2 retrospectively
for the shared-based payment transactions granted and vested in 2007. However, for the
shared-based payment transaction granted and non-vested in 2007, the Company applied
them retrospectively at the date of transition to recognize the previous compensation cost
measured by fair value of the equity instruments at the granted date.
(ii) Information about recognition of compensation cost in 2013 and 2012 were as follows:
2013
2012
Compensation cost arising from employee stock
options
$ 5,288
12,231
Premium arising from continuing service plan
5,677
10,529
$ 10,965
22,760
December 31,
2013
December 31,
2012
The balance of capital surplus for equity-settled
employee stock option plan:
Capital surplus – employee stock option
$ 129,459
124,171
The balance of liability for continuing service plan
$ -
13,568
(5) A summary of the Company’s employee stock option plans and related information for the years
ended December 31, 2013 and 2012 are as follows:
(i) Employee stock option plan 1:
2013
2012
Options
Weighted-average
exercise price
(NTD)
Options
Weighted-average
exercise price
(NTD)
Outstanding at beginning of period
20,000
$ 44.90
20,000
47.47
Granted
-
-
-
-
Exercised
-
-
-
-
Forfeited
(20,000)
(44.90)
-
-
Outstanding at end of year
-
-
20,000
47.47