| 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. | 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。 |
| 6. | 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。 |
| 7. | 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。 |
| 8. | 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。 |
| 9. | Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition , and measurement of share - based payments , and the disclosure of relevant information .
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。 |
| 10. | The term " cash - settled share - based payment " refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services
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。 |
