| 1. | The " grant date " refers to the date on which the share - based payment agreement is approved
授予日，是指股份支付协议获得批准的日期。 |
| 2. | The enterprise may disclose the information of homogeneous share - based payments on a consolidated basis
企业对性质相似的股份支付信息可以合并披露。 |
| 3. | The share - based payments shall consist of equity - settled share - based payments and cash - settled share - based payments
股份支付分为以权益结算的股份支付和以现金结算的股份支付。 |
| 4. | The total amount of the employee services and other party services as a result of the share - based payments in the current period
（三）当期以股份支付换取的职工服务总额及其他方服务总额。 |
| 5. | A new item is added to insert the amount of share - based payments charged to the profit and loss account in accordance with the hong kong financial reporting standard 2
新增了一个项目，以填报依香港财务报告准则第2号在损益帐内扣除基于股份的开支。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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“路标”系列的出版物讲解了雇员退休金会计，商业合并与商誉，收入所得税的不确定性和按股支付。他们可以在此找到。 |
| 9. | 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。 |
| 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。 |
