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Earnings Per Share Attributable To Ordinary Equity Holders of The Parent | 12 Months Ended
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Dec. 31, 2022
Earnings/(loss) Per Share Attributable To Ordinary Equity Holders of The Parent |
Earnings Per Share Attributable To Ordinary Equity Holders of The Parent |
10. | EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT
The Company’s ordinary shares are divided into Class A ordinary shares and Class B ordinary shares. Holders of Class A ordinary shares and Class B ordinary shares have the same rights except for voting and conversion rights. Each Class A ordinary share is entitled to one vote and is not convertible into Class B ordinary share under any circumstances. Each Class B ordinary share is entitled to twenty votes and is convertible into one Class A ordinary share at any time by the holder thereof. The basic earnings per share attributable to Class A ordinary equity holders and Class B ordinary equity holders are calculated by dividing the profit for the year attributable to Class A ordinary equity holders and Class B ordinary equity holders of the parent by the number of Class A ordinary shares and Class B ordinary shares, respectively. For the year ended December 31, 2020, the diluted earnings per share attributable to Class A ordinary equity holders and Class B ordinary equity holders are based on the profit for the year attributable to Class A ordinary equity holders a n d Class B ordinary equity holders of the parent, adjusted to reflect the interest on the convertible bond, net fair value change of derivative financial liability and the foreign exchange effect of the convertible bonds of HK$7,717,348, HK$7,765,148 and HK$528,958, respectively. The weighted average number of ordinary shares used in the calculation is the number of ordinary shares in issue during the year, as used in the basic earnings per share calculation plus the weighted average number of ordinary shares assumed to have been issued at on the deemed exercise or conversion of all dilutive potential ordinary shares into ordinary shares. For the year ended December 31, 2021 and 2022, the computation of diluted earnings per share has not taken into account the effect of convertible bond which is anti-dilutive. Basic and diluted earnings per share for each of the periods presented are calculated as follows:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
Basic earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Profit attributable to ordinary equity holders of the parent used in the basic earnings per share calculation (HK$)-basic Class A |  |  | 249,206,548 |  |  |  | 299,742,816 |  |  |  | 513,186,052 |
Profit attributable to ordinary equity holders of the parent used in the basic earnings per share calculation (HK$)-basic Class B |  |  | 810,766,722 |  |  |  | 796,709,268 |  |  |  | 596,821,469 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of Class A ordinary shares outstanding—basic |  |  | 57,474,495 |  |  |  | 62,327,851 |  |  |  | 138,490,789 |
Weighted average number of Class B ordinary shares outstanding—basic |  |  | 186,987,093 |  |  |  | 165,665,944 |  |  |  | 160,959,872 |
Basic earnings per share (HK$) Class A |  |  | 4.34 |  |  |  | 4.81 |  |  |  | 3.71 |
Basic earnings per share (HK$) Class B |  |  | 4.34 |  |  |  | 4.81 |  |  |  | 3.71 |
Diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Profit attributable to ordinary equity holders of the parent used in the diluted earnings per share calculation (HK$)-diluted Class A |  |  | 248,629,790 |  |  |  | 299,742,816 |  |  |  | 513,186,052 |
Profit attributable to ordinary equity holders of the parent used in the diluted earnings per share calculation (HK$)-diluted Class B |  |  | 810,766,722 |  |  |  | 796,709,268 |  |  |  | 596,821,469 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of Class A ordinary shares outstanding—diluted |  |  | 58,966,142 |  |  |  | 62,327,851 |  |  |  | 138,490,789 |
Weighted average number of Class B ordinary shares outstanding—diluted |  |  | 186,987,093 |  |  |  | 165,665,944 |  |  |  | 160,959,872 |
Diluted earnings per share (HK$) Class A |  |  | 4.22 |  |  |  | 4.81 |  |  |  | 3.71 |
Diluted earnings per share (HK$) Class B |  |  | 4.34 |  |  |  | 4.81 |  |  |  | 3.71 |
|  | Number of shares |
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
Shares: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of Class A ordinary shares in issue during the year used in the basic earnings per share calculation |  |  | 57,474,495 |  |  |  | 62,327,851 |  |  |  | 138,490,789 |
Effect of dilution – weighted average number of ordinary shares: |  |  |  |  |  |  |  |  |  |  |  |
Convertible bond |  |  | 1,491,647 |  |  |  | — |  |  |  | — |
|  |  | 58,966,142 |  |  |  | 62,327,851 |  |  |  | 138,490,789 |
Weighted average number of Class B ordinary shares in issue during the year used in the basic earnings per share calculation |  |  | 186,987,093 |  |  |  | 165,665,944 |  |  |  | 160,959,872 |
Effect of dilution – weighted average number of ordinary shares: |  |  |  |  |  |  |  |  |  |  |  |
Convertible bond |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 186,987,093 |  |  |  | 165,665,944 |  |  |  | 160,959,872 |
Other than disclosed above and disclosed elsewhere in these consolidated financial statements, there are no other outstanding potential dilutive shares in issue.

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