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 227 年報 2021 ANNUAL REPORT 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） 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 1,390,000 元（二零二零年：增加港幣 973,000 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 3,801,000 元（二零二零年：減少港幣 3,235,000 元）。波動率越高，公平值會高。 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: As at 31 December 於十二月三十一日 Valuation technique Unobservable inputs 2021 2020 估值方法 無法觀察輸入數據 二零二一年 二零二零年 Black-Scholes model with Trinominal Tree method Dividend yield 4.35% 4.50% 布萊克‧斯科爾斯模型與三叉法 股息收益率 Volatility 44.70% 46.10% 波動率 If the dividend yield shifted upward by 1%, the impact on profit would be HK$1,390,000 higher (2020: HK$973,000 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$3,801,000 lower (2020: HK$3,235,000 lower). The higher the volatility, the higher the fair value.