港股IPO招股书披露先例 · 150 家公司，150 项
以股份为基础的付款指申请人授出购股权、股份奖励等权益工具换取服务所产生、对经营业绩影响重大的费用。招股书通常于概要、风险因素、业务及财务资料章节披露各年度开支金额、其计入行政或研发销售等开支的情况及对盈亏的影响，并说明该等开支属非现金性质、一般于经调整利润（非IFRS计量）中加回，部分申请人亦预计相关费用未来可能增加。
Share-based compensation | 173,665 | 18.4 | 603,634 | 29.9 | 433,403 | 14.1 | – | – | – | –
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Our net loss decreased from RMB1,802.1 million in 2021 to RMB1,653.4 million in 2022, primarily due to the decrease of our share-based compensation expenses.
Summary · 第 14 页
We expect to experience a decrease in net profit in 2023 compared to 2022, primarily attributable to an increase in share-based compensation resulting from the new options granted under the Pre- IPO Share Option Plan.
Summary · 第 33 页
We operate a share award scheme for the purpose of providing incentives and rewards to eligible participants who contribute to the success of our operations.
Financial Information · 第 398 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Share-based compensations are non-cash in nature and do not result in cash outflow, and the adjustment has been consistently made during the Track Record Period.
Financial Information · 第 401 页
Share-based payment expenses primarily represent the non-cash employee benefit expenses incurred in connection with our 2019 Share Incentive Plan.
Summary · 第 14 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The fair values of equity instrument granted are determined by an external valuer using a binomial model, further details of which are given in note 39 to the Accountants' Report in Appendix I to this document.
Financial Information · 第 379 页
For the years ended December 31, 2021 and 2022 and the five months ended May 31, 2023, our research and development expenses amounted to RMB112.9 million, RMB157.3 million and RMB63.7 million, respectively, of which our non-cash share-based payments were RMB25.0 million, nil and nil for the same periods, respectively.
Financial Information · 第 489 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看For the years ended December 31, 2021 and 2022 and the five months ended May 31, 2023, our administrative expenses amounted to RMB31.5 million, RMB20.5 million and RMB6.8 million, respectively, of which our non-cash share-based payments were RMB14.6 million, RMB1.6 million and nil for the same periods, respectively.
Financial Information · 第 489 页
Our research and development expenses amounted to RMB176.0 million, RMB277.3 million, and RMB75.0 million in 2021, 2022 and the four months ended April 30, 2023, respectively, of which our non-cash share-based payments were RMB13.7 million, RMB40.7 million, and RMB13.4 million in 2021, 2022, and the four months ended April 30, 2023, respectively.
Financial Information · 第 374 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看Our administrative expenses amounted to RMB48.3 million, RMB92.8 million, and RMB28.5 million in 2021, 2022 and the four months ended April 30, 2023, respectively, of which our non-cash share-based payments were RMB20.3 million, RMB63.1 million and RMB16.7 million in 2021, 2022 and the four months ended April 30, 2023, respectively.
Financial Information · 第 374 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
Our Company had granted with an aggregate of 20,000 underlying Shares, which has been adjusted to 1,000,000 underlying Shares after the completion of the Share Subdivision, representing 0.80% of the issued Shares immediately upon completion of the Global Offering (assuming the Over-allotment Option is not exercised) on 31 March 2023.
Summary · 第 19 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看It is expected that the grant of the RSU will cause our Group to incur share-based payment expenses during the vesting period.
Summary · 第 19 页
Share-based payments for ESOP purposes relates to the share rewards we offered to our employees, which is a non-cash expense.
Summary · 第 9 页
Share-based payments for non-ESOP purposes arise from certain share exchange and share repurchase transactions, and transactions among shareholders.
Summary · 第 9 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 may still record net loss and adjusted net loss (non-IFRS measure) in the near future, primarily due to the following reasons: (i) spending on selling and marketing to acquire customers and strengthen our brand awareness; (ii) investments in research and development to further enhance our HCM solutions and infrastructures; and (iii) employee related expenses due to rising personnel to support our business expansion, and the increased compensation levels including share-based compensation we provide to a select number of talents to incentivize them.
Summary · 第 19 页
For the years ended December 31, 2020, 2021 and 2022, we recognized total share-based compensation of RMB33.2 million, RMB90.8 million and RMB39.7 million, respectively, in the form of stock appreciation rights (“SARs”), restricted stock units (“RSUs”) and options awarded to our employees, and in the form of share awards as compensation to our Directors.
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The decrease in share-based compensation for our employees and Directors from 2021 to 2022 was mainly the result of (i) the cancellation of stock appreciation right awards of our executives in part and in full during the period, which resulted in a one-off reversal of the corresponding accumulated share-based compensation provided since its inception and (ii) the decrease in the number of RSUs granted and vested in 2022 compared to that in 2021.
Summary · 第 13 页
(1) We operate share award schemes for the purpose of providing incentives and rewards to eligible participants who contribute to the success of our operations. Such share-based payments are non-cash in nature.
Summary · 第 15 页
Our employees (including our directors) receive remuneration in the form of share-based payments, whereby employees render services as consideration for equity instruments ("equity-settled transactions").
Financial Information · 第 375 页
公司的解释、律师意见及原文页码定位：在 Matters 中查看The cost of equity-settled transactions is recognized in employee benefit expense, together with a corresponding increase in equity, over the period in which the performance and/or service conditions are fulfilled.
Financial Information · 第 375 页