Annual Report 2021

FOR THE YEAR ENDED 31 DECEMBER 2021 截至二零二一年十二月三十一日止年度 155 年報 2021 ANNUAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 重大會計政策概要 （續） 2.27 每股盈利 (i) 每股基本盈利 每股基本盈利之計算方法為： ‧ 歸屬於本公司擁有人之 溢利，不包括普通股以外 之任何支付權益成本 ‧ 除以於財政年度內已發 行 普 通 股 之 加 權 平 均 數，並就年內發行之普通 股之紅利元素作出調整。 (ii) 每股攤薄盈利 每股攤薄盈利調整釐定每股基 本盈利時所使用之數字，以計 及： ‧ 與潛在攤薄普通股有關 之利息及其他融資成本 之除所得稅後影響，及 ‧ 假設所有潛在攤薄普通 股獲轉換，則將為已發行 之額外普通股加權平均 數。 2.28 利息收入 利息收入以實際利率法按時間比例 確認。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.27 Earnings per share (i) Basic earnings per share Basic earnings per share is calculated by dividing: • the profit attributable to owners of the company, excluding any costs of servicing equity other than ordinary shares • by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements in ordinary shares issued during the year. (ii) Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account: • the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and • the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares. 2.28 Interest income Interest income is recognised on a time-proportion basis using the effective interest method.