Annual Report 2019

ANNUAL REPORT 2019 年度報告 105 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2019 截至二零一九年十二月三十一日止年度 3. 主要會計政策 （續） 金融工具 （續） 財務負債及權益工具 取消確認財務負債 本集團僅於其責任被解除、註銷或屆滿時，才 取消確認財務負債。已取消確認的財務負債的 賬面值與已付或應付代價間差額於損益確認。 以股份支付之支出 以權益結算以股份支付之支出交易 授予僱員之購股權 向僱員及其他提供類似服務之人士作出之以權 益結算以股份支付之支出乃於授出日期按權益 工具之公平值計量。 權益結算以股份支付之支出於授出日期所釐定 之公平值並不考慮所有非市場歸屬條件，乃按 直線法於整個歸屬期支銷，並按本集團對於最 終將歸屬之權益工具之估計於權益（購股權儲 備）中作相應增加。於各報告期末，本集團根 據所有相關非市場歸屬條件評估修訂其預算歸 屬權益工具數量。修訂原先估計之影響（如有） 於損益確認，並使累計開支反映經修訂估計， 及於購股權儲備中作相對應之調整。就於授出 日期隨即歸屬之購股權而言，已授出購股權之 公平值即時於損益支銷。 購股權獲行使時，之前於購股權儲備中確認之 數額將轉移至股份溢價。當購股權於歸屬期後 被收回或於屆滿日仍未獲行使，之前於購股權 儲備中確認之數額將轉撥至保留溢利內。 3. SIGNIFICANT ACCOUNTING POLICIES (Continued) Financial instruments (Continued) Financial liabilities and equity instruments Derecognition of financial liabilities The Group derecognises financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in profit or loss. Share-based payments Equity-settled share-based payment transactions Share options granted to employees Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date. The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non-market vesting conditions is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity (share options reserve). At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest based on assessment of all relevant non-market vesting conditions. The impact of the revision of the original estimates, if any, is recognised in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the share options reserve. When share options are exercised, the amount previously recognised in share options reserve will be transferred to share premium. When the share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognised in share options reserve will be transferred to retained profits.