Annual Report 2022

233 年報 2022 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） (ii) 按換股價（根據自可換股債券發行 日六個月起至到期日止的轉換日的 若干條件）將可換股債券轉換為本 公司普通股的選擇；及 (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。於二零二二年 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（二零二一年：相同）。該 估值的釐定採用布萊克 · 斯科爾斯模型與 三叉樹法（二零二一年：相同）。 截至二零二二年十二月三十一日止年 度，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。由於換股 及重估剩餘的已延期可換股債券，截至二 零二二年十二月三十一日止年度之計入 損益的公平值收益為港幣 21,700,000 元。 30 FINANCIAL LIABILITY AT FAIR VALUE THROUGH PROFIT OR LOSS (continued) (ii) the option to convert the Convertible Bonds into ordinary shares of the Company at a conversion price derived on certain conditions at the date of conversion falling 6 months from the Issuance Date and up to the maturity date of the Convertible Bonds; and (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 2022 was valued by the independent and professionally qualified valuer, Greater China Appraisal Limited (2021: same). The valuation was determined using Black-Scholes model with Trinominal Tree method (2021: same). During the year ended 31 December 2022, 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. As a result of conversion and revaluation of the remaining extended Convertible Bonds, a gain on fair value of HK$21,700,000 was recorded in profit or loss during the year ended 31 December 2022.