股份支付

AccountingStandardforBusinessEnterprisNo.11-Share-badPayments

企业会计准则第11号——股份支付

ChapterIGeneralProvisions

第一章总则

Article1TheStandardsareformulatedinaccordancewiththeAccountingStandardsfor

Enterpris-BasicStandardsforthepurpoofregulatingtherecognition,andmeasurementof

share-badpayments,andthedisclosureofrelevantinformation..

第一条为了规范股份支付的确认、计量和相关信息的披露，根据《企业会计准则——基本

准则》，制定本准则。

Article2Theterm"share-badpayment"referstoatransactioninwhichanenterprigrants

equityinstrumentsorundertakequity-instrument-badliabilitiesinreturnforrvicesfrom

employeeorotherparties.

Theshare-badpaymentsshallconsistofequity-ttledshare-badpaymentsandcash-ttled

share-badpayments.

Theterm"equity-ttledshare-badpayment"referstoatransactioninwhichanenterprigrants

sharesorotherequityinstrumentsasaconsiderationinreturnforrvices.

Theterm"cash-ttledshare-badpayment"referstoatransactionofpaymentofcashorany

otherastobligationcalculatedanddeterminedonthebasisofsharesorotherequityinstruments

undertakenbytheenterpriinreturnforrvices.

Theterm"equityinstrument"asmentionedintheStandards?referstotheequityinstrumentsof

theenterpri'sown.

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。

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。

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。

以现金结算的股份支付，是指企业为获取服务承担以股份或其他权益工具为基础计算确定

的交付现金或其他资产义务的交易。

本准则所指的权益工具是企业自身权益工具。

Article3Thefollowingitemsshallbegovernedbyotheraccountingstandards:

(1)TheAccountingStandardsforEnterprisNo.20-BusinessCombinationshallapplytoa

transactioninwhichanenterpriissuetheequityinstrumentandobtainsthenetastsofanother

enterpriinabusinesscombination.

(2)TheAccountingStandardsforEnterprisNo.22-RecognitionandMeasurementofFinancial

Instruments,shallapplytoatransactioninwhichequityinstrumentsaregrantedasaconsideration

forotherfinancialinstruments.

第三条下列各项适用其他相关会计准则：

（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》。

（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》。

ChapterIITheEquity-ttledShare-badPayments

第二章以权益结算的股份支付

Article4Theequity-ttledshare-badpaymentinreturnforemployeervicesshallbe

measuredatthefairvalueoftheequityinstrumentsgrantedtotheemployees.

ThefairvalueoftheequityinstrumentsshallbeconfirmedinaccordancewithAccounting

StandardsforEnterprisNo.22-RecognitionandMeasurementofFinancialInstruments.

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。

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。

Article5Astoanequity-ttledshare-badpaymentinreturnforrvicesofemployees,ifthe

rightmaybeexercidimmediatelyafterthegrant,thefairvalueoftheequityinstrumentsshall,

onthedateofthegrant,beincludedintherelevantcostorexpenandthecapitalrervesshall

beincreadaccordingly.

The"grantdate"referstothedateonwhichtheshare-badpaymentagreementisapproved.

第五条授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权

益工具的公允价值计入相关成本或费用，相应增加资本公积。

授予日，是指股份支付协议获得批准的日期。

Article6Astoaequity-ttledshare-badpaymentinreturnforemployeervices,iftheright

cannotbeexerciduntilthevestingperiodcomestoanendoruntiltheprescribedperformance

conditionsaremet,thenoneachbalancesheetdatewithinthevestingperiod,thervices

obtainedinthecurrentperiodshall,badonthebestestimateofthenumberofvestedequity

instruments,beincludedintherelevantcostsorexpensandthecapitalrervesatthefairvalue

oftheequitiesinstrumentsonthedateofthegrant.

If,onthebalancesheetdate,thesubquentinformationindicatesthatthenumberofvestedequity

instrumentsisdifferentfromtheprevioustimate,anadjustmentshallbemadeandonthe

vestingdate,theestimateshallbeadjustedtoequalthenumberoftheactuallyvestedequity

instruments.

The"vestingperiod"referstotheperiodduringwhichthespecifiedvestingconditionsaretobe

satisfied.

Astoashare-badpaymentwithaspecifiedrviceperiodasthevestingcondition,thevesting

periodshallbefromthegrantdatetothevestingdate.

Astoashare-badpaymentwithspecifiedperformancesasthevestingcondition,thelengthof

thevestingperiodshallbeestimatedinaccordancewiththemostlikelyperformanceoutcome.

The"vestingdate"referstothedateonwhichthevestingconditionsaremetandtheemployees

andotherpartieshavetherighttoobtaintheequityinstrumentsorcashfromanenterpri.

第六条完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的

股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量的最佳估计为

基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和资本公

积。

在资产负债表日，后续信息表明可行权权益工具的数量与以前估计不同的，应当进行调整，

并在可行权日调整至实际可行权的权益工具数量。

等待期，是指可行权条件得到满足的期间。

对于可行权条件为规定服务期间的股份支付，等待期为授予日至可行权日的期间；对于可

行权条件为规定业绩的股份支付，应当在授予日根据最可能的业绩结果预计等待期的长度。

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。

Article7Anenterprishall,afterthevestingdate,makenoadjustmenttotherelevantcostsor

expensaswellasthetotalamountoftheowner'quitieswhichhavebeenconfirmed.

第七条企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。

Article8Anequity-ttledshare-badpaymentinreturnfortherviceofanyotherpartyshall

beconductedinaccordancewiththefollowingcircumstances,respectively:

(1)Ifthefairvalueoftherviceofanyotherpartycanbemeasuredinareliableway,thefair

valueoftherviceontheacquisitiondatebyanyotherrvicepartyshallbeincludedinthe

relevantcostsorexpens,andtheowner'quitiesshallbeincreadaccordingly.

(2)Ifthefairvalueoftherviceofanyotherpartycannotbemeasuredinareliableway,butthe

fairvalueoftheequityinstrumentscanbemeasuredinareliableway,thefairvalueoftheequity

instrumentsondateoftherviceacquisitionshallbeincludedintherelevantcostsorexpens

,andtheowner'quitiesshallbeincreadaccordingly.

第八条以权益结算的股份支付换取其他方服务的，应当分别下列情况处理：

（一）其他方服务的公允价值能够可靠计量的，应当按照其他方服务在取得日的公允价值，

计入相关成本或费用，相应增加所有者权益。

（二）其他方服务的公允价值不能可靠计量但权益工具公允价值能够可靠计量的，应当按

照权益工具在服务取得日的公允价值，计入相关成本或费用，相应增加所有者权益。

Article9Onthevestingdate,anenterprishall,badonthenumberoftheequityinstrumentsof

whichtherightisactuallyexercid,calculateandconfirmtheamountofthepaid-incapitalor

capitalstocktobetransferredin,andtransferitinthepaid-incapitalorstockcapital.

The"vestingdate"referstothedateonwhichtheemployeesandotherpartiexercitheright,

acquirecashorequityinstruments.

第九条在行权日，企业根据实际行权的权益工具数量，计算确定应转入实收资本或股本的

金额，将其转入实收资本或股本。

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。

ChapterIIITheCash-ttledShare-badPayments

第三章以现金结算的股份支付

Article10Acash-ttledshare-badpaymentshallbemeasuredinaccordancewiththefairvalue

ofliabilitycalculatedandconfirmedbadonthesharesorotherequityinstrumentsundertakenby

anenterpri..

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。

Article11Astoacash-ttledshare-badpaymentinstruments,iftherightmaybeexercid

immediatelyafterthegrant,thefairvalueoftheliabilityundertakenbytheenterprishall,onthe

dateofthegrant,beincludedintherelevantcostsorexpens,andtheliabilitiesshallbe

increadaccordingly.

第十一条授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公

允价值计入相关成本或费用，相应增加负债。

Article12Astoacash-ttledshare-badpayment,iftherightmaynotbeexerciduntilthe

vestingperiodcomestoanendoruntilthespecifiedperformanceconditionsaremet,oneach

balancesheetdatewithinthevestingperiod,thervicesobtainedinthecurrentperiodshall,

badonthebestestimateoftheinformationabouttheexercisableright,beincludedinthe

relevantcostsorexpensandthecorrespondingliabilitiesatthefairvalueoftheliability

undertakenbytheenterpri.

If,onthebalancesheetdate,thesubquentinformationindicatesthatfairvalueofthecurrent

liabilityundertakenbytheenterpriaredifferentfromtheprevioustimates,anadjustmentshall

bemadeandonthevestingdatetheestimateshallbeadjustedtoequaltheactuallyexercisable

right.

第十二条完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付，

在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担

负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债。

在资产负债表日，后续信息表明企业当期承担债务的公允价值与以前估计不同的，应当进

行调整，并在可行权日调整至实际可行权水平。

Article13Anenterprishall,oneachbalancesheetdateandoneachaccountdatepriortothe

ttlementoftherelevantliabilities,re-measurethefairvaluesoftheliabilitiesandincludethe

changesinthecurrentprofitsandloss.

第十三条企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值

重新计量，其变动计入当期损益。

ChapterIVDisclosure

第四章披露

Article14Anenterprishall,inthenotes,disclotheinformationrelatedtothecash-ttled

share-badpaymentsasfollows:

(1)Thetotalamountsoftheequityinstrumentsthataregranted,exercidandinvalidatedinthe

currentperiod;

(2)Therangeofthevestingpricesfortheshareoptionsorotherequityinstrumentsissuedoutward

attheendofperiod,andtheremainderofthecontractualperiod;

(3)Theweightedaveragepricesoftheshareoptionsorotherequityinstrumentxercidinthe

currentperiodwhicharecalculatedbadonthevestingdateprices;and

(4)Themeasuresfortheconfirmationofthefairvalueoftheequityinstruments.

Theenterprimaydisclotheinformationofhomogeneousshare-badpaymentsona

consolidatedbasis.

第十四条企业应当在附注中披露与股份支付有关的下列信息：

（一）当期授予、行权和失效的各项权益工具总额。

（二）期末发行在外的股份期权或其他权益工具行权价格的范围和合同剩余期限。

（三）当期行权的股份期权或其他权益工具以其行权日价格计算的加权平均价格。

（四）权益工具公允价值的确定方法。

企业对性质相似的股份支付信息可以合并披露。

Article15Anenterprishall,initsnotes,disclotheeffectsoftheshare-badpayment

transactionsonthecurrentfinancialstatusandoperatingoutcomes,whichshallatleastincludethe

informationasfollows:

(1)Thetotalamountoftheexpensasresultofequity-ttledshare-badpayments,whichis

recognizedinthecurrentperiod;

(2)Thetotalamountoftheexpensasaresultofcash-ttledshare-badpayments,whichis

recognizedinthecurrentperiod;and

(3)Thetotalamountoftheemployeervicesandotherpartyrvicesasaresultoftheshare-

badpaymentsinthecurrentperiod.

第十五条企业应当在附注中披露股份支付交易对当期财务状况和经营成果的影响，至少包

括下列信息：

（一）当期因以权益结算的股份支付而确认的费用总额。

（二）当期因以现金结算的股份支付而确认的费用总额。

（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。