Annual Report 2018

240 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 15 Loss per share (continued) (b) Diluted Diluted loss per share is calculated by adjusting t he we i gh t ed ave r age numbe r o f o r d i na r y shares outstanding to assume conversion of all potentially dilutive ordinary shares. The Company has one category of potentially dilutive ordinary shares: share options. For the share options, a calculation is done to determine the number of shares that could have been acquired at fair value (determined as the average market share price of the Company’s shares for the year) based on the monetary value of the subscription rights attached to outstanding share options. For the years ended 31 December 2017 and 2018, as the outstanding share options would result in an anti-dilution at loss per share, the diluted loss per share equals the basic loss per share. 15 每股虧損 （續） (b) 攤薄 每股攤薄虧損乃透過調整已發行普 通股加權平均數以假設轉換所有潛 在攤薄普通股而計算。本公司有一 類潛在攤薄普通股：購股權。就購 股權而言，按尚未行使購股權所附 認購權的貨幣價值計算，以釐定可 按公平值（定為本公司股份年內的 平均市價）購買的股份數目。 截至二零一七年與二零一八年十二 月三十一日止年度，由於未獲行使 購股權會對每股虧損產生反攤薄， 每股攤薄虧損等於每股基本虧損。