Equity settled share based payment in exchange for services provided by employees shall be measured at the fair value of the equity instruments granted to employees on the grant date. The amount of the fair value can only be exercised after the completion of the service within the waiting period or meeting the specified performance conditions, and based on the best estimation of the number of exercisable equity instruments, the amount of the fair value shall be calculated and included in the relevant costs or expenses according to the straight-line method, and the capital reserve shall be increased accordingly.<br>
正在翻译中..