Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 92 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 3. 綜合財務報表編製基準及主 要會計政策 （續） 3.2 主要會計政策 （續） 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。 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 撥至保留利潤內。 3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS AND SIGNIFICANT ACCOUNTING POLICIES (Continued) 3.2 Significant accounting policies (Continued) 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.