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Sample Disclosure - Share Based Employee Compensation Scheme, ESOS (25 November 2009)

Share-based Employee Compensation Scheme – ESOS

The Company’s Employee Share Options Scheme (“ESOS”) is a share-based, equity-settled employee compensation scheme. The ESOS allows the employees of the Company acquiring the shares of the Company upon fulfilling certain conditions.

The total fair value of share options granted employees is recognised as an [...]

Sample Disclosure - Accounting Policy Of Employee Equity Compensation Benefits (ESOS) (24 November 2009)

EMPLOYEE EQUITY COMPENSATION BENEFITS

The Employees’ Share Option Schemes (“ESOSs”) of the Company and a subsidiary grant the Group’s eligible employees options to subscribe for shares in the Company and the subsidiary at pre-determined subscription prices. These equity compensation benefits are recognised as an expense with a corresponding increase in equity over [...]