Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 152 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.24 以股份為基礎支付 本集團推行一項按股本結算、以股 份為基礎支付酬金的計劃，據此， 實體從其僱員獲得服務作為換取本 集團權益工具（購股權）的代價。為 換取授出購股權而獲得僱員服務的 公平值乃確認為開支，並相應增加 權益。列作開支的總金額，乃參照 已授出的購股權的公平值釐定： ‧ 包括任何市場表現情況； ‧ 不包括任何服務及非市場表現 歸屬條件（例如有關人士於一 段特定期間內是否仍為該實體 的僱員）的影響；及 ‧ 包括任何非歸屬條件的影響。 總開支於歸屬期內確認，其為將全 部特定歸屬條件將滿足的期間。於 各報告期間結算日，本集團會修訂 其對根據非市場表現及服務條件預 期將歸屬的購股權數目的估計。其 於綜合損益表確認對原來估計作出 修訂的影響（如有），並在權益作出 相應調整。 於購股權獲行使時，本公司發行新 股份。已收所得款項於減去所有直 接應佔交易成本後撥入股本。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.24 Share-based payments The Group operates an equity-settled share- based compensation plan, under which the entity receives services from employees as consideration for share options of the Group. The fair value of the employee services received in exchange for the grant of options is recognised as an expense with a corresponding increase in equity. The total amount to be expensed is determined by reference to the fair value of the options granted: • including any market performance conditions; • excluding the impact of any service and non- market performance vesting conditions (for example, remaining an employee of the entity over a specified time period); and • including the impact of any non-vesting conditions. The total expense is recognised over the vesting period which is the period over which all of the specified vesting conditions are to be satisfied. At the end of each reporting period, the Group revises its estimates of the number of options that are expected to vest based on the non- marketing performance and service conditions. It recognises the impact of the revision to original estimates, if any, in the consolidated statement of profit or loss, with a corresponding adjustment to equity. When the options are exercised, the Company issues new shares. The proceeds received net of any directly attributable transaction costs are credited to share capital.