Eternity Investment Limited provided earnings guidance for the year ended 31 December 2021. For the year, the company expectsto increase by approximately 37% to 47% as compared to the loss attributable to owners of the Company of HK$140.86 million. This increase is mainly attributable to (i) the recognition of a substantial loss arising from change in fair value of financial assets at fair value through profit or loss in FY2021, in contrast to a substantial gain in FY2020, and (ii) an increase in the allowance for expected credit losses on loan receivables in FY2021, which are partially offset by (i) a gain on disposal of associate in FY2021, and (ii) a decrease in the share of losses of associates in FY2021.