Page 162 - Hang Lung Group 2012 Annual Report

2 PRINCIPAL ACCOUNTING POLICIES (Continued)
(u) Segment reporting
Operating segments are reported in a manner consistent with the
Group’s internal financial reporting to the Group’s most senior
executive management for the purposes of allocating resources to, and
assessing the performance of the Group’s various lines of business
and geographical locations. For disclosure purpose, a reportable
segment comprises either one or more operating segments which
can be aggregated together because they share similar economic
characteristics and nature of the regulatory environment, or single
operating segments which are disclosable separately because they
cannot be aggregated or they exceed quantitative thresholds.
(v) Employee benefits
1. Short term employee benefits and contributions to defined
contribution retirement schemes
Salaries, annual bonuses, paid annual leave, the cost of non-monetary
benefits and obligation for contributions to defined contribution
retirement schemes, including those payables in mainland China and
Hong Kong under relevant legislation, are accrued in the year in which
the associated services are rendered by employees of the Group.
2. Share-based payments
The fair value of share options granted to employees is measured at
grant date, taking into account the terms and conditions upon which
the options were granted, and is expensed on a straight line basis over
the vesting period taking into account the probability that the options
will vest, with a corresponding increase in equity (employee share-
based compensation reserve).
During the vesting period, the number of share options that is expected
to vest is reviewed. Any resulting adjustment to the cumulative fair
value recognized in prior years is charged/credited to profit or loss for
the year of the review, unless the original employee expenses qualify
for recognition as an asset, with a corresponding adjustment to the
employee share-based compensation reserve. On vesting date, the
amount recognized as an expense is adjusted to reflect the actual
number of options that vest (with a corresponding adjustment to the
employee share-based compensation reserve).
2 主要會計政策（續）
(u) 分部報告
經營分部的呈報形式與提供予本集團的最
高執行管理層供其分配資源、評估本集團
不同業務或地域分佈的表現而作出的內部
財務報告一致。就披露資料而言，可呈報
分部可由一個或多個經營分部（該等分部因
具備相類似的經濟特點及規管環境的性質
而可予合併），或單一經營分部（因不能合
併或超逾數量限額而單獨披露）組成。
(v) 僱員福利
1. 短期僱員福利及定額供款退休計劃
供款
薪金、年終花紅、有薪年假、非貨幣性福
利成本及對界定供款退休計劃之供款（包括
於中國內地及香港根據有關法例應付之款
項）乃於本集團僱員提供有關服務之期內
計提。
2. 股權支付
授予僱員之股份期權之公平值乃計及授出
期權之條款及條件於授出日期計算，並依
據期權將歸屬的可能性根據歸屬期按直線
法列作開支，相應增加乃於權益（僱員股份
補償儲備）中予以確認。
本公司在歸屬期內檢討預期歸屬之股份期
權數目。已於以往年度確認之累計公平價
值之任何所產生調整會在檢討當年在損益
中列支／計入（若原來之僱員支出符合確認
為資產的資格除外），並在僱員股份補償儲
備作出相應調整。已確認為支出之數額會
在歸屬日作出調整，以反映所歸屬股份期
權之實際數目（同時對僱員股份補償儲備作
出相應調整）。
162 |