聯交所刊發建議修訂《上市規則》內有關上市發行人股份計劃條文諮詢文件
聯交所刊發諮詢文件,建議修訂《上市規則》內有關上市發行人股份計劃的條文。監於越來越多發行人採用股份獎勵計劃,聯交所建議擴大《上市規則》第十七章的適用範圍至涵蓋這些計劃,並就此徵詢市場意見。第十七章現時僅提供用以規管股份期權計劃的框架。對於股份獎勵計劃,發行人每次授出新股須於股東大會上尋求股東批準,又或根據一般性授權發行新股。諮詢文件內的建議將給予發行人更大靈活性根據股份獎勵計劃授出新股。
聯交所亦建議修訂第十七章的一些特定要求,例如合資格參與者的定義,以及更新計劃授權的規定,以使其與股份計劃的目的一致,並加強有關授予股份期權及股份獎勵的披露質素。一般而言,設立股份計劃是爲了獎勵及激勵參與者對發行人的長遠發展作出貢獻,確保他們的利益與發行人及股東的利益一致。相關建議將更強調薪酬委員會在監督股份計劃運作的角色,以確保授予股份獎勵或股份期權符合有關計劃之目的。諮詢期將於2021年12月31日結束。
港交所(00388.HK)上市主管陳翊庭表示,建議旨在讓發行人可更靈活授予股份獎勵及股份期權,同時透過設立計劃授權限額及若幹授股條款限制,保障股東免受大幅攤薄影響。
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