Interim Report 2013

舜宇光學科技（集團）有限公司 中期報告 2013 55 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 June 2013 截至二零一三年六月三十日止六個月 19. RESTRICTED SHARE AWARD SCHEME The Company adopted The Sunny Optical Technology (Group) Company Limited Restricted Share Award Scheme (“Restricted Share Award Scheme”) on 22 March 2010 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 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 Restricted Share Award 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. 19. 受限制股份獎勵計劃 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（「受限制股份獎勵計 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直 至股份歸屬及轉讓予特選參與者。在向特選 參與者授出股份（「限制性股份」）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。根據股份獎 勵計劃授出的限制性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）的限制性股份。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。 授出限制性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限制性股 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。