Article 11 as to a cash - settled share - based payment instruments , if the right may be exercised immediately after the grant , the fair value of the liability undertaken by the enterprise shall , on the date of the grant , be included in the relevant costs or expenses , and the liabilities shall be increased accordingly 第十一条授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关成本或费用，相应增加负债。
Article 12 as to a cash - settled share - based payment , if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met , on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the information about the exercisable right , be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise 第十二条完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债。
Article 6 as to a equity - settled share - based payment in return for employee services , if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met , then on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the number of vested equity instruments , be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant 第六条完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量的最佳估计为基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和资本公积。
Article 5 as to an equity - settled share - based payment in return for services of employees , if the right may be exercised immediately after the grant , the fair value of the equity instruments shall , on the date of the grant , be included in the relevant cost or expense and the capital reserves shall be increased accordingly 第五条授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积。
