港股IPO招股书披露先例 · 3 家公司，3 项
此类事项指公司将可转换贷款票据或类似债务工具指定为按公允价值计量且其变动计入损益的金融负债，账面值于往绩记录期间随公允值变动而增长。招股书一般在概要、风险因素、业务及财务资料章节披露发行背景、公允值变动、期末账面值及其对损益或实际税率的影响；申请人通常说明持有人转换安排、发行目的及票据偿清情况，或解释公允值变动属非现金项目，已在经调整净利润中剔除。
The convertible loan notes contain two components, the debt component and derivative component.
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Change in fair value | 5,263 | 30,152 | 9,472
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公司的解释、律师意见及原文页码定位：在 Matters 中查看Carrying amount at the end of the year/period | 128,276 | 178,428 | 187,900
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Our effective rate increased from 20.3% for the nine months ended December 31, 2024 to 62.4% for the nine months ended December 31, 2025, mainly due to the influence of the fair value change of derivative liabilities amounting to USD118.2 million, which was related to the Convertible Notes, on our income before taxes.
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The conversion feature is classified as equity if the conversion results in a fixed amount of Shares being exchanged for a fixed amount of cash. Otherwise, the conversion feature is classified as a derivative liability.
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公司的解释、律师意见及原文页码定位：在 Matters 中查看We define adjusted net income as net income adjusted by excluding certain non-cash items, items subject to volatility resulting from factors unrelated to our core operations in the corresponding period, and items that will settle in future periods, including impairment adjustments and reversal, foreign exchange gain or loss, dilution gain or loss, share-based compensation, share of gain or loss of associates, gain or loss on fair valuation of derivative liabilities, gain or loss on investments, and expenses that are unrelated to our normal operations and are not expected to continue.
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Our convertible loan notes increased from RMB390.6 million as of December 31, 2021 to RMB417.0 million as of December 31, 2022, primarily due to an increase in their fair value.
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公司的解释、律师意见及原文页码定位：在 Matters 中查看Our convertible loan notes decreased from RMB417.0 million as of December 31, 2022 to nil as of December 31, 2023, primarily because we repaid our convertible loan notes in 2023.
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