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 226 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 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。於二零二一年 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（二零二零年：相同）。該 估值的釐定採用布萊克 · 斯科爾斯模型與 三叉樹法（二零二零年：相同）。 於二零二一年十二月三十一日後，本公 司收到可換股債券持有人發出的延期通 知以延長到期日至二零二三年二月十一 日，並且收到轉換通知以按換股價為每 股股份港幣 0.33 元轉換本金額為港幣 24,000,000 元之可換股債券。換股股份 於二零二二年二月七日發行。 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 2021 was valued by the independent and professionally qualified valuer, Greater China Appraisal Limited (2020: same). The valuation was determined using Black-Scholes model with Trinominal Tree method (2020: same). Subsequent to 31 December 2021, the Company received from the holder of the Convertible Bond an extension notice to extend the maturity date to 11 February 2023 and a conversion notice to convert the Convertible Bonds in the principal amount of HK$24,000,000 at the conversion price of HK$0.33 per share. The conversion shares were issued on 7 February 2022. The movements of the financial liability at fair value through profit or loss during the year are as below: Year ended 31 December 截至十二月三十一日止年度 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 168,482 152,944 Settlement 償付 (6,000) (6,000) 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 ） 20,796 21,538 At end of the year 年末 183,278 168,482