當(dāng)上市公司出現(xiàn)送紅股、派現(xiàn)分紅、轉(zhuǎn)增股本、配股、增發(fā)、換股等事件時(shí),或非上市公司出現(xiàn)派現(xiàn)分紅、轉(zhuǎn)增股本等情況時(shí),必然會(huì)影響到股權(quán)激勵(lì)中約定的股權(quán)激勵(lì)數(shù)量和行權(quán)價(jià)格,因此必須對(duì)已授出但尚未行權(quán)的股權(quán)激勵(lì)計(jì)劃和未授出的股權(quán)激勵(lì)額度、行權(quán)價(jià)做相應(yīng)調(diào)整.

When a listed company issues bonus shares, cash dividends, share capital conversion, rights issue, additional issuance, or share exchange, or when a non listed company issues cash dividends, share capital conversion, etc., it will inevitably affect the agreed number of equity incentives and exercise prices in the equity incentives. Therefore, it is necessary to make corresponding adjustments to the equity incentive plans that have been granted but not yet exercised, as well as the amount and exercise price of the equity incentives that have not been granted

(1)派發(fā)現(xiàn)金股息

(1) Distribution of cash dividends

當(dāng)公司派現(xiàn)分紅時(shí),股權(quán)激勵(lì)的持有人還處于等待期,無(wú)權(quán)享有現(xiàn)金股息,但行權(quán)價(jià)格必須做出調(diào)整,上市公司的調(diào)整公式為:

When the company distributes dividends, the holders of equity incentives are still in a waiting period and do not have the right to enjoy cash dividends, but the exercise price must be adjusted. The adjustment formula for listed companies is:

調(diào)整后的行權(quán)價(jià)=調(diào)整前的行權(quán)價(jià)-每股稅后現(xiàn)金股息非上市公司的調(diào)整公式為:

The adjustment formula for non listed companies is:

調(diào)整后的行權(quán)價(jià)=調(diào)整前的行權(quán)價(jià)-派現(xiàn)總金額:當(dāng)期注冊(cè)資本總額

Adjusted exercise price=pre adjusted exercise price - total dividend amount: total registered capital for the current period

(2)送股和轉(zhuǎn)增股本

(2) Sending shares and increasing share capital through conversion

當(dāng)發(fā)生送股、轉(zhuǎn)增股本時(shí),公司將按同樣比例調(diào)整股權(quán)激勵(lì)計(jì)劃中尚未授予部分以及已授予但尚未行權(quán)的股權(quán)激勵(lì)數(shù)量,并將行權(quán)價(jià)格相應(yīng)調(diào)整,調(diào)整公式為

When shares are issued or converted into share capital, the company will adjust the number of equity incentives in the equity incentive plan that have not yet been granted and those that have been granted but not yet exercised in the same proportion, and adjust the exercise price accordingly. The adjustment formula is:

調(diào)整后的股權(quán)激勵(lì)數(shù)量=調(diào)整前的股權(quán)激勵(lì)數(shù)量x(1+每股送股比例或轉(zhuǎn)增比例)

Adjusted number of equity incentives=number of equity incentives before adjustment x (1+proportion of shares to be issued or converted into shares per share)

調(diào)整后的行權(quán)價(jià)格=調(diào)整前的行權(quán)價(jià)格 -(1十每股送股比例或轉(zhuǎn)增比例)

Adjusted exercise price=pre adjusted exercise price - (10% per share bonus ratio or conversion ratio)

(3)配股

(3) Rights issue

當(dāng)進(jìn)行配股時(shí),公司將按配股比例調(diào)整股權(quán)激勵(lì)的尚未授予部分以及已授予但尚未行權(quán)的股權(quán)激勵(lì)數(shù)量,并將行權(quán)價(jià)格相應(yīng)調(diào)整,調(diào)整公式如下:

When distributing shares, the company will adjust the portion of equity incentives that have not yet been granted and the number of equity incentives that have been granted but not yet exercised according to the proportion of shares allocated, and adjust the exercise price accordingly. The adjustment formula is as follows:

調(diào)整后的股權(quán)激勵(lì)數(shù)量=調(diào)整前的股權(quán)激勵(lì)數(shù)量x(1+每股配股比例)調(diào)整后的行權(quán)價(jià)格=(調(diào)整前的行權(quán)價(jià)+每股配股比例x配股價(jià))÷(1十每股配股比例)

Adjusted number of equity incentives=number of equity incentives before adjustment x (1+per share allocation ratio) Adjusted exercise price=(pre adjustment exercise price+per share allocation ratio x allocation price) ÷ (10% per share allocation ratio)

(4)增發(fā)新股

(4) Issuance of new shares

如果是針對(duì)原有流通股東的定向配售,或?qū)υ霭l(fā)部分進(jìn)行除權(quán)處理的,按配股方式處理,若無(wú)上述情況,股票期權(quán)的數(shù)量和行權(quán)價(jià)不做調(diào)整.

If it is a targeted allocation for existing circulating shareholders or an ex rights treatment for the additional issue, it shall be handled according to the allocation method. If there are no such situations, the number and exercise price of stock options shall not be adjusted

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