share-based payment 中文意思是什麼

share-based payment 解釋
股份支付
  • share : n 1 一份；份兒，2 份額；分配額；分擔量。3 股；股份。4 〈pl 〉〈主英〉股票。vt 1 均分；均攤；平分...
  • based : 基準
  • payment : n. 1. 支付；繳納；付款額，報酬；支付物。2. 報償；補償；賠償。3. 報復，報仇；懲罰。
  1. An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

    本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。
  2. Article 10 a cash - settled share - based payment shall be measured in accordance with the fair value of liability calculated and confirmed based on the shares or other equity instruments undertaken by an enterprise.

    第十條以現金結算的股份支付，應當按照企業承擔的以股份或其他權益工具為基礎計算確定的負債的公允價值計量。
  3. The term " cash - settled share - based payment " refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services

    以現金結算的股份支付，是指企業為獲取服務承擔以股份或其他權益工具為基礎計算確定的交付現金或其他資產義務的交易。
  4. The " grant date " refers to the date on which the share - based payment agreement is approved

    授予日，是指股份支付協議獲得批準的日期。
  5. Article 4 the equity - settled share - based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees

    第四條以權益結算的股份支付換取職工提供服務的，應當以授予職工權益工具的公允價值計量。
  6. The term " equity - settled share - based payment " refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services

    以權益結算的股份支付，是指企業為獲取服務以股份或其他權益工具作為對價進行結算的交易。
  7. Article 2 the term " share - based payment " refers to a transaction in which an enterprise grants equity instruments or undertakes equity - instrument - based liabilities in return for services from employee or other parties

    第二條股份支付，是指企業為獲取職工和其他方提供服務而授予權益工具或者承擔以權益工具為基礎確定的負債的交易。
  8. Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant

    第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。
  9. Article 5 as to an equity - settled share - based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant cost or expense and the capital reserves shall be increased accordingly

    第五條授予后立即可行權的換取職工服務的以權益結算的股份支付，應當在授予日按照權益工具的公允價值計入相關成本或費用，相應增加資本公積。
  10. Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise

    第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。
  11. Other publications in the ` roadmap ` series address employer pension accounting, business combinations and goodwill, uncertainty in income taxes, and share - based payment. they may be found here

    其他在「路標」系列的出版物講解了雇員退休金會計，商業合併與商譽，收入所得稅的不確定性和按股支付。他們可以在此找到。
  12. Article 11 as to a cash - settled share - based payment instruments, if the right may be exercised immediately after the grant, the fair value of the liability undertaken by the enterprise shall, on the date of the grant, be included in the relevant costs or expenses, and the liabilities shall be increased accordingly

    第十一條授予后立即可行權的以現金結算的股份支付，應當在授予日以企業承擔負債的公允價值計入相關成本或費用，相應增加負債。
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