Capital Finance Holdings Limited provided earnings guidance for the six months ended 30 June 2022. The Group is expected to record an increase in loss attributable to owners of the Company for the Interim Period by approximately 194% as compared to the loss attributable to owners of the Company of approximately HKD 9.8 million for the six months ended 30 June 2021. The Board considers that the expected increase in loss was mainly attributable to the following factors: 1. a charge of loss allowance for expected credit losses ("ECLs") on loans to customers (net of corresponding deferred tax impacts) of approximately HKD 5.5 million for the Interim Period while a reversal of loss allowance for ECLs on loans to customers (net of corresponding deferred tax impacts) of approximately HKD 8.0 million for the six months ended 30 June 2021 mainly due to the resurgence of COVID-19 pandemic since early 2022 which has brought an adverse impact on the financial condition of certain customers of the Group, resulting in a deterioration of the customers' aging; and 2. a fair value loss on financial assets at fair value through profit or loss of approximately HKD 8.4 million due to an unrealised loss recognised from the listed equity investment.