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 194 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 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 類潛在攤薄普通股：可換股債券（附 註 30 ）（二零二零年：相同）。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。 截至二零二一年十二月三十一日止 年度，已發行的可換股債券被認為 是潛在的普通股，並自發行日起已 計入釐定每股攤薄盈利。可換股債 券並未計入每股基本盈利（二零二 零年：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 of potentially dilutive ordinary shares: convertible bonds (Note 30) (2020: same). 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 2021, 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 (2020: same).