Interim Report 2010

41 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Interim Report 2010 中期報告 Notes to the Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30 JUNE 2010 簡明綜合 財務表附註 截至二零一零年六月三十日止六個月 16. 股份獎勵計劃 本公司已於二零一零年三月二十二日（「採 納日期」）採納了舜宇光學科技（集團）有 限公司受限制股份獎勵計劃（「股份獎勵 計劃」），該計劃自採納日期起持續十年有 效。股份獎勵計劃旨在為提供特選參與者 （包括董事、僱員、本公司及其轄下附屬公 司的代理或顧問）（「特選參與者」）一個購 買本公司所有人權益的機會；鼓勵及挽留 於本集團工作的個別人士；及額外推動彼 等爭取達到業績目標，以達致提升本公司 價值的目標，並且透過擁有股份，使特選 參與者的權益與本公司股東的權益直接掛 鈎。本集團已成立舜宇光學科技（集團）有 限公司受限制股份獎勵計劃信託（「信託」） 以管理及持有本公司股份（「股份」）直至 股份歸屬及轉讓與特選參與者。 在向特選參與者授出股份（「受限制股份」） 時，信託在公開市場上購買將予授出之本 公司股份，並由本公司以供款方式提供資 金。根據計劃授出的受限制股份由授出日 期一週年當日起計至第三到第五（視情況 而定）個週年日期間，每個週年日分批歸 屬三分之一至五分之一（視情況而定）的受 限制股份。已歸屬的股份無償轉讓予特選 參與者，惟特選參與者須承擔轉讓本公司 股份應佔或應付的開支。 授出受限制股份須待特選參與者接納方可 作實。授予特選參與者但不獲接納的受限 制股份為不獲接納股份。受託人可動用以 信託方式持有的所收取的任何現金及非現 金收入購買額外股份，但在購買額外股份 時須已支付信託的所有開支。信託須以信 託方式持有額外股份、不獲接納股份及未 歸屬股份，並在管理委員會的指示下向現 有或新的特選參與者授出該等股份。 作為獎勵的受限制股份的公允值按本公司 股份於授出日期的市價釐定。 16. SHARE AWARD SCHEME The Company adopted The Sunny Optical Technology (Group) Company Limited Restricted Share Award Scheme (“Share Award Scheme”) on 22 March 2010 (“Adoption Date”) with a duration of 10 years commencing from the Adoption Date. The objective of the Share Award Scheme is to provide the selected participants including directors, employees, agents or consultants of the Company and its subsidiaries (the “Selected Participants”) with an opportunity to acquire a proprietary interest in the Company; to encourage and retain such individuals to work with the Group; and to provide additional incentive for them to achieve performance goals, with a view to achieving the objectives of increasing the value of the Company and aligning the interests of the Selected Participants directly to be the owners of the Company through ownership of shares. The Group has set up The Sunny Optical Technology (Group) Company Limited Restricted Share Award Scheme Trust (“Trust”) to administer and hold the Company’s shares (“the Shares”) before they are vested and transferred to Selected Participants. Upon granting of shares to selected participants (“Restricted Shares”), the Trust purchases the Company’s shares being awarded from the open market with funds provided by the Company by way of contributions. Restricted Shares granted under the Scheme are subject to a vesting scale in tranches of one-third to one-fifth each (as the case may be) on every anniversary date of the grant date starting from the first anniversary date until the third to the fifth anniversary (as the case may be). The vested shares are transferred to Selected Participants at no cost except that the expenses attributable or payable in respect of the transfer of such shares of the Company shall be borne by the Selected Participants. The grant of Restricted Shares is subject to acceptance by the Selected Participants. Restricted Shares granted to but not accepted by the Selected Participants shall become unaccepted shares. The Trustee may use any remainder of cash and non-cash income received by the Trust in respect of the Shares held upon trust to purchase additional Shares after defraying all expenses incurred by the Trust prior to the purchase of additional shares. The Trust shall hold the additional shares, unaccepted shares and unvested shares upon trust and may make any grant to existing or new Selected Participants after receiving instructions from the Administration Committee. The fair value of Restricted Shares awarded was determined based on the market value of the Company’s shares at the grant date.