Interim Report 2015

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2015 截至二零一五年六月三十日止六個月 60 Sunny Optical Technology (Group) Company Limited INTERIM REPORT 2015 20. 受限制股份獎勵計劃 於本中期期間，根據日期為二零一零年三月 二十六日的最初受限制股份獎勵計劃（「受限 制股份獎勵計劃」），於二零一五年五月二十 六日，董事議決 (i) 將受限制股份獎勵計劃的歸 屬期由三至五年改為二至五年；及 (ii) 即時修 改本公司股份失效的情況。 該等修訂的詳情披露於本公司日期為二零一 五年五月二十六日的公告。 董事認為上述修訂對於二零一五年五月二十 六日前授出的該等股份的確認及計量並無重 大影響。 作為獎勵的該等股份的公允值按本公司股份 於授出日期的市價釐定。 20.Restricted SHARE AWARD SCHEME During the current interim period, pursuant to the original restricted share award scheme (“Restricted Share Award Scheme”) dated 26 March 2010, on 26 May 2015, the Directors resolved to change (i) the vesting period under the Restricted Share Award Scheme from three to five years to two to five years; and (ii) the circumstances when the Company’s shares would lapse, with immediate effect. The details of the amendments have been disclosed in the announcement of the Company dated 26 May 2015. The Directors considered that the above amendments have had no material impact on the recognition and measurement of those shares granted before 26 May 2015. The fair value of the shares awarded was determined based on the market value of the Company’s shares at the grant date.