Annual Report 2022

234 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） 於二零二二年十二月三十一日後，可換股 債券於二零二三年二月到期，本公司已悉 數贖回未償還本金額港幣 126,000,000 元 之可換股債券。 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) Subsequent to 31 December 2022, the Convertible Bonds were matured in February 2023 and the Company has made full redemption of outstanding principal amount of HK$126,000,000 of the Convertible Bonds. The movements of the financial liability at fair value through profit or loss during the year are as below: Year ended 31 December 截至十二月三十一日止年度 2022 2021 二零二二年 二零二一年 HK$’000 HK$’000 港幣千元 港幣千元 At beginning of the year 年初 183,278 168,482 Settlement 償付 (5,504) (6,000) Conversion 換股 (24,000) – Fair value (gain)/loss recognised in profit or loss (Note 8) 已於損益確認之公平值 （收益）╱虧損（附註 8 ） (21,700) 20,796 At end of the year 年末 132,074 183,278