增加资本公积 meaning in Chinese

increase of capital surplus

Article 5 as to an equity - settled share - based payment in return for services of employees , if the right may be exercised immediately after the grant , the fair value of the equity instruments shall , on the date of the grant , be included in the relevant cost or expense and the capital reserves shall be increased accordingly
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。