Annual Report 2020

FOR THE YEAR ENDED 31 DECEMBER 2020 截至二零二零年十二月三十一日止年度 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 205 2020 ANNUAL REPORT 年報 15 每股盈利 （續） (b) 攤薄 每股攤薄盈利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（二零一九年：兩類）潛在攤薄普 通股：可換股債券（附註 30 ）（二零 一九年：可換股債券及購股權）。 就可換股債券而言，按尚未行使可 換股債券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 股份在本年度的平均市價）購買的 股份數目。 截至二零二零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中。可換 股債券未計入每股基本盈利的確定 中（二零一九年：相同）。 15 EARNINGS PER SHARE (continued) (b) Diluted Diluted earnings 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 one category (2019: two categories) of potentially dilutive ordinary shares: convertible bonds (Note 30) (2019: convertible bonds and share options). For the convertible bonds, 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. For the year ended 31 December 2020, convertible bonds issued are considered to be potential ordinary shares and have been included in the determination of diluted earnings per share from their date of issue. The convertible bonds have not been included in the determination of basic earnings per share (2019: same).