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企業股權設計除權時的方案調整辦法
發布時間：2024-07-02 來源：http://www.yunjingwu.com.cn/
當上市公司出現送紅股、派現分紅、轉增股本、配股、增發、換股等事件時,或非上市公司出現派現分紅、轉增股本等情況時,必然會影響到股權激勵中約定的股權激勵數量和行權價格,因此必須對已授出但尚未行權的股權激勵計劃和未授出的股權激勵額度、行權價做相應調整.
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)派發現金股息
(1) Distribution of cash dividends
當公司派現分紅時,股權激勵的持有人還處于等待期,無權享有現金股息,但行權價格必須做出調整,上市公司的調整公式為:
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:
調整后的行權價=調整前的行權價-每股稅后現金股息非上市公司的調整公式為:
The adjustment formula for non listed companies is:
調整后的行權價=調整前的行權價-派現總金額:當期注冊資本總額
Adjusted exercise price=pre adjusted exercise price - total dividend amount: total registered capital for the current period
(2)送股和轉增股本
(2) Sending shares and increasing share capital through conversion
當發生送股、轉增股本時,公司將按同樣比例調整股權激勵計劃中尚未授予部分以及已授予但尚未行權的股權激勵數量,并將行權價格相應調整,調整公式為
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:
調整后的股權激勵數量=調整前的股權激勵數量x(1+每股送股比例或轉增比例)
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)
調整后的行權價格=調整前的行權價格 -(1十每股送股比例或轉增比例)
Adjusted exercise price=pre adjusted exercise price - (10% per share bonus ratio or conversion ratio)
(3)配股
(3) Rights issue
當進行配股時,公司將按配股比例調整股權激勵的尚未授予部分以及已授予但尚未行權的股權激勵數量,并將行權價格相應調整,調整公式如下:
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:
調整后的股權激勵數量=調整前的股權激勵數量x(1+每股配股比例)調整后的行權價格=(調整前的行權價+每股配股比例x配股價)÷(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)增發新股
(4) Issuance of new shares
如果是針對原有流通股東的定向配售,或對增發部分進行除權處理的,按配股方式處理,若無上述情況,股票期權的數量和行權價不做調整.
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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