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 236 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 30 按公平值計入損益之金融負債 （續） (iii) 延長原始到期日兩次，每次一年至 二零二四年二月十一日止的選擇。 可換股債券，連同上述選擇，被指定為按 公平值計入損益之金融負債。 可換股債券初步按公平值確認為按公平 值計入損益之金融負債。於二零二零年 十二月三十一日，可換股債券的公平值由 獨立及具專業資格的估值師漢華評值有 限公司進行估值（二零一九年：相同）。該 估值的釐定採用布萊克‧斯科爾斯模型 與三叉法（二零一九年：相同）。 本年度按公平值計入損益之金融負債的 變動如下： 30 FINANCIAL LIABILITY AT FAIR VALUE THROUGH PROFIT OR LOSS (continued) (iii) the option to extend the Original Maturity Date twice by one year each to the date falling on 11 February 2024. The Convertible Bonds, together with the abovementioned options, were designated as a financial liability at fair value through profit or loss. The Convertible Bonds are initially recognised at the fair value as financial liability at fair value through profit or loss. The fair value of the Convertible Bonds as at 31 December 2020 was valued by the independent and professionally qualified valuer, Greater China Appraisal Limited (2019: same). The valuation was determined using Black-Scholes model with Trinominal Tree method (2019: same). The movements of the financial liability at fair value through profit or loss during the year are as below: Year ended 31 December 截至十二月三十一日止年度 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 152,944 – Issuance of convertible bonds 發行可換股債券 – 150,000 Settlement 償付 (6,000) (3,000) Fair value loss recognised in profit or loss (Note 8) 已於損益內確認之 公平值虧損（附註 8 ） 21,538 5,944 At end of the year 年末 168,482 152,944