Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 138 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 25. 以股份支付之支出 （續） 股權支付交易購股權計劃 （續） 附註： 授出購股權之歸屬期為授出日期至可行使日期 期間，乃由本公司董事於每次授出購股權時釐 定。根據該計劃授出之購股權之持有人僅可於 以下可行使期間行使其購股權： 於授出日期之購股權的公平值乃使用二項式模 式計算。該模式之輸入數據如下： 預期波幅根據本公司於授出日期前 875 日期間之股價於過往之波幅釐定。該模 式使用之預計年期已按管理層就不可轉 讓性、行使限制及行為代價之影響作出 之最佳估計調整。 本集團確認截至二零二一年十二月 三十一日止年度與本公司所授出之購股 權有關之總支出為 292,000 港元（二零二 零年： 1,338,000 港元）。 26. 資本承擔 25. SHARE-BASED PAYMENTS (Continued) Equity-settled share option scheme (Continued) Note: The vesting period, which is the period from the date of grant to the exercisable date, of the share options granted is determined by directors of the Company at each time when the options are granted. Holders of share options granted under the Scheme may only exercise their options during the exercisable periods as follows: Option type G Maximum% of share options exercisable G 類購股權 可行使購股權最高百分比 Exercisable periods: 可行使期間： 1.5.2019 - 30.4.2020 up to 50% 最高可達 50% 1.5.2020 - 30.4.2021 up to 75% 最高可達 75% 1.5.2021 - 30.4.2026 up to 100% (to the extent not already exercised) 最高可達 100% （以尚未行使者為限） The fair values of the share options at the grant date were calculated using the Binomial model. The inputs into the model were as follows: Share price on the date of grant 於授出日期之股價 HK$0.42 港元 Exercise price 行使價 HK$0.435 港元 Expected volatility 預期波幅 60% Expected life from date of grant 由授出日期起計預計年期 0.5 - 7.5 years 年 Risk free rate 無風險利率 2.42% Expected dividend yield 預計股息率 1.78% Expected volatility was determined by using the historical volatility of the Company’s 875-day share prices before the date of grant. The expected life used in the model has been adjusted, based on the management’s best estimate, for the effects of non-transferability, exercise restrictions and behavioural considerations. The Group recognised total expense of HK$292,000 (2020: HK$1,338,000) for the year ended 31st December, 2021 in relation to share options granted by the Company. 26. CAPITAL COMMITMENTS 2021 2020 二零二一年 二零二零年 HK$’000 HK$’000 千港元 千港元 Capital expenditure in respect of the acquisition of plant and equipment 廠房及設備收購資本開支 – contracted for but not provided －已訂約但未撥備 49,103 56,952 – authorised but not contracted for －已授權但未訂約 42,840 – 91,943 56,952