当上市公司出现送红股、派现分红、转增股本、配股、增发、换股等事件时,或非上市公司出现派现分红、转增股本等情况时,必然会影响到股权激励中约定的股权激励数量和行权价格,因此必须对已授出但尚未行权的股权激励计划和未授出的股权激励额度、行权价做相应调整.

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)派发现金股息

(1) Distribution of cash dividends

当公司派现分红时,股权激励的持有人还处于等待期,无权享有现金股息,但行权价格必须做出调整,上市公司的调整公式为:

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:

调整后的行权价=调整前的行权价-每股税后现金股息非上市公司的调整公式为:

The adjustment formula for non listed companies is:

调整后的行权价=调整前的行权价-派现总金额:当期注册资本总额

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

(2)送股和转增股本

(2) Sending shares and increasing share capital through conversion

当发生送股、转增股本时,公司将按同样比例调整股权激励计划中尚未授予部分以及已授予但尚未行权的股权激励数量,并将行权价格相应调整,调整公式为

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:

调整后的股权激励数量=调整前的股权激励数量x(1+每股送股比例或转增比例)

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)

调整后的行权价格=调整前的行权价格 -(1十每股送股比例或转增比例)

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

(3)配股

(3) Rights issue

当进行配股时,公司将按配股比例调整股权激励的尚未授予部分以及已授予但尚未行权的股权激励数量,并将行权价格相应调整,调整公式如下:

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:

调整后的股权激励数量=调整前的股权激励数量x(1+每股配股比例)调整后的行权价格=(调整前的行权价+每股配股比例x配股价)÷(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)增发新股

(4) Issuance of new shares

如果是针对原有流通股东的定向配售,或对增发部分进行除权处理的,按配股方式处理,若无上述情况,股票期权的数量和行权价不做调整.

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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