China Finance Investment Holdings Limited provided group earnings guidance for the full year ended December 31, 2015. The group is expected to record a net loss of approximately HKD 38 million for the year ended December 31, 2015 as compared to a net loss of approximately HKD 167 million for the corresponding period in 2014. Such loss for the year ended December 31, 2015 was mainly as a result of (i) the recognition of share-based payment expenses in relation to the share options granted to directors and other eligible participants of the Group approximately HKD 147 million; (ii) the recognition of impairment losses for property, plant and equipment approximately HKD 35 million; (iii) other operating expense; (iv) gain on change in the fair value of convertible note option of approximately HKD 215 million and (v) amortisation of government grants of approximately HKD 7 million.