Annual Report 2021

289 舜宇光學科技（集團）有限公司 • 2021 年報 FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一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 42. SHARE AWARD SCHEME (Continued) The grant of Restricted Shares is subject to acceptance by the Selected Participants. The 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 selected participants have no rights to receive dividend income and cannot exercise any voting rights in respect of the Restricted Shares granted to them during the vesting period. 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 of the Group. The fair value of the Restricted Shares awarded was determined based on the market value of the Company’s shares at the grant date. During the year ended 31 December 2015, pursuant to the original Restricted Share Award Scheme dated 22 March 2010, the directors of the Company 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 of the Company considered that the above amendments have had no material impact on the recognition and measurement of those shares granted before 26 May 2015. On 16 March 2020, the Board of Directors resolved to amend the existing Scheme Rules and adopted the further amended and restated Scheme Rules with effect from 22 March 2020 to extend the share award scheme period for ten years. Under the further amended and restated Scheme Rules, the Scheme shall (unless previously terminated by a resolution of the Board of Directors) terminate on the revised expiry date, being 21 March 2030. 42. 股份獎勵計劃（續） 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。受託人可動用信 託就以信託方式持有的股份所收取的任何 現金及非現金收入餘額購買額外股份，惟 在購買額外股份前須已支付信託的所有 開支。特選參與者並無收取股息收入的權 利，亦不能在歸屬期內就彼等獲授予的限 制性股份行使任何投票權。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，並在本集團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。 作為獎勵的限制性股份的公允值按本公司 股份於授出日期的市價釐定。 截至二零一五年十二月三十一日止年度， 根據日期為二零一零年三月二十二日的原 定限制性股份獎勵計劃，本公司董事議 決修訂 (i) 限制性股份獎勵計劃項下之歸屬 期，由三至五年變更為二至五年；及 (ii) 本 公司股份失效之情況，即時有效。有關修 訂的詳情於本公司日期為二零一五年五 月二十六日之公告內披露。本公司董事認 為，上述修訂對該等於二零一五年五月 二十六日前授出的股份的確認及計量並無 重大影響。 於二零二零年三月十六日，董事會議決修 訂現有計劃規則，並採納經進一步修訂 及重列之計劃規則，自二零二零年三月 二十二日起生效，以將股份獎勵計劃的期 限延長十年。根據經進一步修訂及重列之 計劃規則，計劃應在經修訂屆滿日期（即二 零三零年三月二十一日）終止（除非經董事 會決議案提前終止）。