vesting of right 中文意思是什麼
vesting of right
解釋
授與權利-
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。 -
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。 -
If, on the balance sheet date, the subsequent information indicates that fair value of the current liability undertaken by the enterprise are different from the previous estimates, an adjustment shall be made and on the vesting date the estimate shall be adjusted to equal the actually exercisable right
在資產負債表日，后續信息表明企業當期承擔債務的公允價值與以前估計不同的，應當進行調整，並在可行權日調整至實際可行權水平。
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