港股IPO招股书披露先例 · 7 家公司，7 项
以股份为基础的付款开支指公司向董事及雇员授出股份或期权产生的非现金费用，常构成经调整净亏损的主要加回项。招股书一般在概要、风险因素、业务及财务资料章节披露各期开支金额及授出安排，说明其属非现金性质、预计不会导致未来现金付款，于非IFRS计量中加回以比较各期经营表现，并提示该计量与其他公司类似计量未必可比。
(1) Non-cash expenses arising from shares granted to qualified directors and employees under our Group’s share-based incentive scheme.
Summary · 第 12 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We expect to record a net loss in 2026, primarily due to share-based payment expenses and continued investment in research and development as we further expand our business operations, and listing expenses.
Summary · 第 21 页
Share-based payment relates to the share-based awards that we grant to participants of our share incentive schemes and is a non-cash expense.
Summary · 第 6 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based payment | 72,358 | 92,404 | 120,936 | 64,948 | 98,775
Summary · 第 7 页
Our Company operates a share award scheme. Employees (including directors) of our Group receive remuneration in the form of share-based payments, whereby employees render services in exchange for equity instruments ("equity-settled transactions").
Financial Information · 第 231 页
Share-based compensation represents expenses arising from granting share incentives to senior management and selected employees, which is non-cash in nature.
Financial Information · 第 232 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based compensation | 9,952 | 14,437
Financial Information · 第 233 页
Meanwhile, to incentivize our employees and retain our talent, we had in place share award schemes, and incurred share-based payments of RMB8.8 million, RMB15.0 million, RMB22.4 million, RMB11.2 million and RMB15.3 million in 2021, 2022 and 2023 and the six months ended June 30, 2023 and 2024, respectively.
Business · 第 289 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based payment is a non-cash expense arising from granting share-based awards to selected employees.
Summary · 第 10 页
We define "adjusted net loss (non-IFRS measure)" as loss for the year/period adjusted by adding back share-based payments.
Financial Information · 第 410 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our Group operates an equity-settled share-based payment plan, under which employees provide services to our Group in exchange for the equity instruments of our Group.
Financial Information · 第 406 页
Exclude share-based payments and expenses of US$188.3 million, US$603.7 million, US$281.4 million, US$260.6 million and US$1,426.9 million in 2020, 2021, 2022 and the six months ended June 30, 2022 and 2023, respectively.
Business · 第 223 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看We expect that we will continue to record net losses for our results of operations in 2023 as we continue to incur significant non-operating expenses driven by our share-based payments and compensation expenses, finance costs and other selling, administrative and general expenses.
Summary · 第 19 页
Share-based compensation expenses primarily represent the non-cash employee benefit expenses incurred in connection with our 2016 Plan and 2021 Plan.
Summary · 第 13 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based compensation expenses | 12,292 | 22,423 | 135,505 | 102,613
Summary · 第 14 页