Haier 2009 Annual Report Download - page 92
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
90
2.4 Summary of Significant Accounting
Policies (Cont’d)
Share-based payment transactions (Cont’d)
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.
Other employee benefits
Pension schemes
The Group operates a defined contribution Mandatory Provident
Fund retirement benefit scheme (the “MPF Scheme”) under the
Mandatory Provident Fund Schemes Ordinance for those employees
who are eligible to participate in the MPF Scheme. Contributions
are made based on a percentage of the employees’ basic salaries
and are charged to the income statement as they become payable
in accordance with the rules of the MPF Scheme. The assets of
the MPF Scheme are held separately from those of the Group
in an independently administrated fund. The Group’s employer
contributions vest fully with the employees when contributed into
the MPF Scheme.
The employees of the Group’s subsidiaries which operate in Mainland
China are required to participate in a central pension scheme
operated by the local municipal government. These subsidiaries are
required to contribute a certain percentage of their payroll costs to
the central pension scheme. The contributions are charged to the
income statement as they become payable in accordance with the
rules of the central pension scheme.
2.4
退休金計劃