Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation.

首次执行日之前可行权的股份支付，不应追溯调整。。

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Thee 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.

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。 。

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Thee 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.

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。 。

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