Annual Report 2020

135 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 FOR THE YEAR ENDED 31ST DECEMBER, 2020 截至二零二零年十二月三十一日止年度 ANNUAL REPORT 2020 年度報告 25. 以股份支付之支出 （續） 股權支付交易購股權計劃 （續） 截至二零一九年十二月三十一日止年度，本公司於 G 類購股權獲行使時於二零一九年五月六日以認購 價每股 0.435 港元發行 20,820,000 股普通股，現金 代價為 9,057,000 港元。於行使日期的加權平均股 價為 0.410 港元。 於授出日期之購股權的公平值乃使用二項式模式計 算。該模式之輸入數據如下： 25. SHARE-BASED PAYMENTS (Continued) Equity-settled share option scheme (Continued) During the year ended 31st December, 2019, 20,820,000 ordinary shares were issued on 6th May, 2019 at the subscription price of HK$0.435 each for a cash consideration of HK$9,057,000 upon the exercise of the share options type G. The weighted average share price at the date of exercise was HK$0.410. The fair values of the share options at the grant date were calculated using the Binomial model. The inputs into the model were as follows: Share price on the date of grant 於授出日期之股價 HK$0.42 港元 Exercise price 行使價 HK$0.435 港元 Expected volatility 預期波幅 60% Expected life from date of grant 由授出日期起計預計年期 0.5–7.5 years 年 Risk free rate 無風險利率 2.42% Expected dividend yield 預計股息率 1.78% Expected volatility was determined by using the historical volatility of the Company’s 875-day share prices before the date of grant. The expected life used in the model has been adjusted, based on the management’s best estimate, for the effects of non-transferability, exercise restrictions and behavioral considerations. The Group recognised total expense of HK$1,338,000 (2019: HK$4,697,000) for the year ended 31st December, 2020 in relation to share options granted by the Company. 26. CAPITAL COMMITMENTS 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 千港元 千港元 Capital expenditure in respect of the acquisition of plant and equipment contracted for but not provided in the consolidated financial statements 已訂約但未於綜合財務報表 提撥之廠房及設備收購 資本開支 56,952 93,934 預期波幅根據本公司於授出日期前 875 日期間之股 價於過往之波幅釐定。該模式使用之預計年期已按 管理層就不可轉讓性、行使限制及行為代價之影響 作出之最佳估計調整。 本集團確認截至二零二零年十二月三十一日止 年度與本公司所授出之購股權有關之總支出為 1,338,000 港元（二零一九年： 4,697,000 港元）。 26. 資本承擔