Annual Report 2020

159 FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 舜宇光學科技（集團）有限公司 • 2020 年報 3. 綜合財務報表之編製基準及 重要會計政策（續） 3.2 重要會計政策（續） 以股份為基礎之付款 以權益結算股份支付的交易 授予僱員的股份 向僱員及其他提供類似服務的人士作 出的以權益結算股份為基礎之付款乃 按權益工具於授予日期的公允值計量。 有關舜宇光學科技（集團）有限公司 限制性股份獎勵計劃項下授出的本公 司股份（「限制性股份」），釐定來自僱 員服務的公允值乃參照所授出限制性 股份於授出日期的公允值。該公允值 以直線法於歸屬期支銷，並對應增加 權益（股份獎勵計劃儲備）。於各報告 期末，本集團根據對所有有關非市場 歸屬狀況的評估重訂對限制性股份於 歸屬時的預期股數所作的估計。重訂 估計的任何影響（如有）乃於損益中 確認，故此，累計開支反映經重訂估 計，並相應調整股份獎勵計劃儲備。 當限制性股份歸屬時，先前於股份獎 勵計劃儲備確認的金額與本集團先前 所收購限制性股份成本之間的差額將 轉撥至保留盈利。當限制性股份於歸 屬日期前失效或於到期日仍未歸屬， 則先前於股份獎勵計劃儲備中確認的 金額將繼續在股份獎勵計劃儲備內持 有。 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 Shares 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. For shares of the Company granted under The Sunny Optical Technology (Group) Company Limited Restricted Share Award Scheme (“Restricted Shares”), the fair value of the employee services received is determined by reference to the fair value of the Restricted Shares granted at the grant date and is expensed on a straight-line basis over the vesting period, with a corresponding increase in equity (share award scheme reserve). At the end of each reporting period, the Group revises its estimates of the number of Restricted Shares that are expected to vest based on assessment of all relevant non-market vesting conditions. The impact of the revision of the estimates, if any, is recognised in the profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to share award scheme reserve. When the Restricted Shares are vested, the difference of the amount previously recognised in the share award scheme reserve and the cost of the related Restricted Shares previously acquired by the Group will be transferred to retained profits. When the Restricted Shares are lapsed before the vesting date or are still not vested at the expiry date, the amount of previously recognised in the share award scheme reserve will continue to be held in the share award scheme reserve.