| 1. | The measures for the confirmation of the fair value of the equity instruments
（四）权益工具公允价值的确定方法。 |
| 2. | The " vesting date " refers to the date on which the employees and other parties exercise the right , acquire cash or equity instruments
行权日，是指职工和其他方行使权利、获取现金或权益工具的日期。 |
| 3. | 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
第四条以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 |
| 4. | The fair value of the equity instruments shall be confirmed in accordance with accounting standards for enterprises no . 22 - recognition and measurement of financial instruments
权益工具的公允价值，应当按照《企业会计准则第22号- -金融工具确认和计量》确定。 |
| 5. | 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
以权益结算的股份支付，是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。 |
| 6. | The " vesting date " refers to the date on which the vesting conditions are met and the employees and other parties have the right to obtain the equity instruments or cash from an enterprise
可行权日，是指可行权条件得到满足、职工和其他方具有从企业取得权益工具或现金的权利的日期。 |
| 7. | 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 .
第十条以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。 |
| 8. | The accounting standards for enterprises no . 20 - business combination shall apply to a transaction in which an enterprise issue the equity instrument and obtains the net assets of another enterprise in a business combination
（一）企业合并中发行权益工具取得其他企业净资产的交易，适用《企业会计准则第20号- -企业合并》 。 |
| 9. | The accounting standards for enterprises no . 22 - recognition and measurement of financial instruments , shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments
（二）以权益工具作为对价取得其他金融工具等交易，适用《企业会计准则第22号- -金融工具确认和计量》 。 |
| 10. | 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
第二条股份支付，是指企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。 |
