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 237 2020 ANNUAL REPORT 年報 30 按公平值計入損益之金融負債 （續） 附註： 使用重大的無法觀察輸入數據進行公平值計量 （第三級） 採用主要無法觀察輸入數據評估按公平值計入損 益之金融負債為： 倘股息收益率上升 1% ，其影響將增加損益港幣 973,000 元（二零一九年：增加港幣 1,982,000 元。股息收益率越高，公平值會低。 倘波動率上升 5% ，其影響將減少損益約港幣 3,235,000 元（二零一九年：減少港幣 3,601,000 元）。波動率越高，公平值會高。 31 遞延所得稅項 本年度於綜合財務狀況表中確認的遞延 所得稅負債及其變動情況如下： 30 FINANCIAL LIABILITY AT FAIR VALUE THROUGH PROFIT OR LOSS (continued) Note: Fair value measurements using significant unobservable inputs (level 3) The key unobservable inputs used in the valuation of the financial liability at fair value through profit or loss are: Year ended 31 December 截至十二月三十日止年度 Valuation technique Unobservable inputs 2020 2019 估值方法 無法觀察輸入數據 二零二零年 二零一九年 Black-Scholes model with Trinominal Tree method Dividend yield 4.50% 0% 布萊克‧斯科爾斯模型與三叉法 股息收益率 Volatility 46.10% 50.51% 波動率 If the dividend yield shifted upward by 1%, the impact on profit would be HK$973,000 higher (2019: HK$1,982,000 higher). The higher the dividend yield, the lower the fair value. If the volatility shifted upward by 5%, the impact on profit would be HK$3,235,000 lower (2019: HK$3,601,000 lower). The higher the volatility, the higher the fair value. 31 DEFERRED INCOME TAX Deferred income tax liabilities recognised in the consolidated statement of financial position and their movements during the year are as follows: Year ended 31 December 截至十二月三十一日止年度 2020 2019 二零二零年 二零一九年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 25,853 29,617 (Credited)/charged to profit or loss （計入）╱扣減損益 (6,370) 1,317 Credited to other comprehensive income 計入其他全面收益 (287) (4,606) Exchange differences 匯兌差額 1,143 (475) At end of the year 年末 20,339 25,853