IFRS No.2 Share-based Payment

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?????????????

• ??????
• ???????????

2
????

• ??39????????????????(96.8.23??,97.1.1 ???? )
• IFRS No.2 Share-based Payment

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???????????? ??

• ?????ADR???,??????????????????????????,?US
  GAAP?ROC GAAP?????
• ?????????????

4
??????

• ??????????????,?????????????

5
????

• ??????(Stock-based Payment Transaction)??????????
  ??????,????????????????(1)????????(???????(Stock
  Option))???(2)????????????????????????????????????
  ????

6
????????(Share-based Payment Arrangement)

• ?????(????)?????,?????????????(Vesting
  Conditions)?,????????????(????????????,???????????
  ????,??????????????????????(???)???

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??(Vested)?????

• ??????????????,??????????????,????????????????????
  ?
• ????????????????????????????
• ????????????????????????
• ???????????????????,????????(Market
  Condition)?????????

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????(Intrinsic Value)

• ???????????????????,??????????????????????????????

9
?????

• ???????????????????????????,??????????????????????
  ?

10
???????????? ???

• ???(Grant Date)????????(???)??????????(??????)????
  ??
• ????????,????????????????????(??????),????????(???
  ??????????????????????????????)?

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???(Measurement Date)

• ?????????????????????????????,??????????????????,
  ?????????????????????

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???(Vesting Date)

• ???????????????????????(Vesting Conditions)???
• ?????(Vesting Period)???????????????????,?????????
  ??????????

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???(Executive Date)

• ?????????????????????????????????????????,????????
  ??????????,????????????????

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(No Transcript)
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?????????

• ????????????????,?????????????????,???????????????
  ???????????????????,??????????????????????????????
  ???????????,????????????(Intrinsic
  Value)?????????????

16
???????

• ????????????????,??????????????????,??????????????
  ?????,?????????????????

17
???????

• ????????,??????????,???????????????????????????,?
  ?????????????????????????,????????(???????????????
  ????????,??????),???????(??????????????,??????????
  ????)

18
????????????

• ?????????????,????????????????????,???????(Expired
  )?????,????????????????????????
• ?????????????,????????????,?????????,???????????(?
  ????????-????????????????)?

19
????????????? ???

• ??????????????????,???????????????,???????????,???
  ????????(??????)????????????(???),??????????,?????
  ??????

20
??????????? ???

• ??????????(?????)????????????
• ??????????????????
• ?????????????????????????

21
??????

• ??????????????,????????????(Catch-up)????????????,
  ??????????????????,????????????(???),????????????,
  ????????????????(??????)?????????????????????????,
  ??????????????(??),???????????????????????????????
  ?

22
????????????????

• ?????????????(Stock Appreciation
  Rights)??????????,????????????(??????)???,????????
  ????????????????????????????(???????????????)???,?
  ???????????(??????????????),??????????????????????
  ?????????????????????
• ????,??????????,??????????????????????????

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??????????????????

• ???????????????????????,????????????(????????????)
  ???????(???????????????)???????(Compound
  Financial Instruments)????????????????????????????
  ??
• ????????????,????????????????????,????????????,???
  ????????????????????,???????????????,?????????????
  ?

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????????????????

• ???????????????????,??????????????????????????????
  ????(1)???????????????(2)???????????(3)????????
  ????(4)?????????????,??????(5)????????????
• ?????????????,???????????????????????????????,???
  ????????????????

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??(?)

• ????????10,000???????,?(1)???????300,000,????????
  (?)?(2)?????????????,???????25?
• ??????????????

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??(?)

• ???????????10,000????,????????????(???)???,???????
  ???????????????(??????)??96?11?10?,???????50?????
  ??????????
• (1)???96?12?20?????,??????56?
• (2)???97?1?25?????,??????62,?96??????????60?

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??(?)

• ????95???????????,??????????????????????25???????
  ??100,000????95???????????3?????????????
• (1)?????????,??98?3?15??????
• (2)?????????,???????????????25,????????

28
??(?)

• X3?1?1???????50????1,000????????,??????60????????
  ???10,?????80,?????????????????????18,??X3?1?1?
  ???????????,?????????????????????????????????
• ?? ????????? ??????
• X3?? 12 1
• X4?? 10 2
• X5?? 8 1
• ?????????,?35??X6?????,?11???X6???????????????
  ?????????????

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??(?)

• X7????????30????????????????50?????,?????????????
  ????????????,??????????????????????????
• (1)???????5,????????1,000?????
• (2)???????10,????????2,000?????
• (3)???????20,????????3,000?????
• ????????????????????????????18,???30?????????3???
  ,??????????1020????X8???????????5?,??X9????????
  ????????20,??24???????????????????????????

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??(?)

• X4???????30??????????100??????,???????????????????
  ????X4???????20,?????X4????,??????X4?X5??????????
  ???15,???X5????,??????X4??X6?????????????12,???X
  6?????X4??????????40,?????????????X4??X6?????????
  ,?X4??X6??????????????????????
• ?? ?????? ?????? ????? ?????
• X4? 2 1
  17 16
• X5? 2 3
  15 12
• X6? 1 2
  12 14
• ??(1)???????????????????
• (2)?????X6??????????5,???????X6
• ????????????????

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??(?)?

• X4 X5 X6
  
• ???? 54,000 22,667 29,333
• ????
• -?????? 54,000 22,667
  29,333

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??(?)

• ?????X5?????????????,????????????500????????600???
  ??????????????,???????2????????
• ??????????????30?X5???X6???X7????????32?35?38?
  ????????2?????????????????????????,???????????????
  28?????(1)X7??????????,(2)X7????????????,????????
  ?????????????

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??(?)?

• X5??X7????????????
• X5? X6? X7?
• ???? 5,933 6,934 7,933
• ??????? 5,333 6,334 7,333
• ????-?????600 600 600

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The end.Thank You