has been concerned about the implementation of the company's equity incentive

Liu Yuting, Director of the accounting department of the Ministry of Finance, May 15, Liu Yuting, director of the accounting department of the Ministry of Finance, said in his reply to the "Accounting Standards for enterprises 3rd (draft)" (hereinafter referred to as "the draft of soliciting opinions"), the issue of the implementation of the main accounting standards, including　　The reorganization income confirmation as well as the enterprise holds the listed company the restricted stock right accounting processing and so on. Liu Yuting said in the implementation of Enterprise Accounting standard 11th-share payment, there appeared the phenomenon that the equity incentive was too random or arbitrarily changed the condition of feasible right, and the draft of soliciting opinions stipulated that the enterprise should carry out the equity incentive according to the relevant regulations of the State, and the relevant conditions determined in the share payment agreement should not be　　Before the condition of the feasible right is satisfied, the employee or other Party shall not acquire the rights tool or cash. Yesterday, Liu Yuting in the interview with the reporter, said that the equity incentive conditions may not be arbitrarily changed is the basic requirements of the company. "In any case, an equity incentive agreement that has been established by the equity incentive cannot be arbitrarily altered." "and Liu Yuting that equity incentives are for enterprises to increase production, trade and the enthusiasm of workers to mobilize," if the end of the goal is only to get the money is not appropriate.　　"For some listed companies after the termination of equity incentives, the second start of the equity incentive to change the right conditions, he said that the specific circumstances of the specific analysis." According to Liu Yuting's interpretation of the Accounting Standards interpretation 3rd (draft for soliciting opinions), "the interpretation of this explanation is not dealt with in accordance with the above provisions and shall be retrospectively adjusted."　　Liu Yuting said companies that have issued equity incentive schemes or have changed the right conditions have been paying attention. The condition of feasible right refers to the condition that the enterprise is able to determine whether the business is provided by a worker or other party, and the service makes the employee or other party have the right to acquire the rights and tools or cash stipulated in the share Payment agreement; The conditions of feasible right include terms of service term and performance conditions. Service term condition refers to the condition that the employee completes the stipulated service period before the feasible right.　　Performance condition refers to the condition that the worker completes the stipulated service period and the enterprise has reached the specific performance goal, including market conditions and non market conditions. In determining the fair value of the day, the enterprise shall consider the influence of the market conditions and the conditions of the non feasible right stipulated in the share payment agreement. If there are any conditions for the payment of shares that are not feasible, the enterprise shall confirm the services that have been received as long as the employees or other parties satisfy the non market conditions in the conditions of all feasible rights (such as the duration of service, etc.).