| The
HKFRS requires an entity to recognize share-based payment
transaction in its financial statement, including transactions
with employees or other parties to be settled in cash,
or other equity instruments of the entity (HKFRS2).
According
to our analysis, about two third of HK listed companies
have a stock option plan. The "real cost"
or "dilution effect" of share options granted
will have a great impact on their financial statement.
Our
actuaries have applied the "Binomial Model"
and the "Black-Scholes-Merton Model" with
evaluated actuarial assumptions to provide a fair market
value of various share options. We have been engaged
by over 50 HK listed companies for this assessment and
are widely adopted by the top ten auditing firms in
Hong Kong.
Please
contact Joannau Chan for further details at Tel: (852)
2593 9634.
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