Annual Report 2019

210 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 15 每股盈利╱（虧損） （續） (b) 攤薄 每股攤薄盈利╱（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。 本公司有兩類（二零一八年：一類） 潛在攤薄普通股：可換股債券（附 註 30 ）及購股權（二零一八年：購股 權）。就可換股債券及購股權而言， 按尚未行使可換股債券及購股權所 附認購權的貨幣價值計算，以釐定 可按公平值（定為本公司股份期間 內的平均市價）購買的股份數目。 截至二零一九年十二月三十一日止 年度，發行的可換股債券被認為是 潛在的普通股，並已包含在自發行 之日起確定每股攤薄盈利╱（虧損） 中。可換股債券未計入每股基本盈 利╱（虧損）的確定中。 截至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 股盈利╱（虧損）產生反攤薄，每股 攤薄盈利╱（虧損）等於每股基本 盈利╱（虧損）。 15 EARNINGS/(LOSS) PER SHARE (continued) (b) Diluted Diluted earnings/(loss) per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all potentially dilutive ordinary shares. The Company has two categories (2018: one category) of potentially dilutive ordinary shares: convertible bonds (Note 30) and share options (2018: share options). For the convertible bonds and share options, calculations are 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 convertible bonds and share options. Fo r t he y ea r ended 31 Decembe r 2019 , convertible bonds issued are considered to be potential ordinary shares and have been included in the determination of diluted earnings/ (loss) per share from their date of issue. The convertible bonds have not been included in the determination of basic earnings/(loss) per share. For the year ended 31 December 2018, as the outstanding share options would result in an anti-dilution at earnings/(loss) per share, the diluted earnings/(loss) per share equals the basic earnings/(loss) per share.