Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 290 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 43. 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，並在本公司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。 43. 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 Company. 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.