Haier 2006 Annual Report Download - page 75

Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
74
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Financial liabilities at amortised cost (including interest-
bearing loans and borrowings)
Financial liabilities including trade and other payables and
interest-bearing loans and borrowings are initially stated at
fair value less directly attributable transaction costs and are
subsequently measured at amortised cost, using the effective
interest method unless the effect of discounting would be
immaterial, in which case they are stated at cost.
Gains and losses are recognised in the income statement
when the liabilities are derecognised as well as through the
amortisation process.
Convertible notes
The component of convertible notes that exhibits
characteristics of a liability is recognised as a liability in the
balance sheet, net of transaction costs. On issuance of
convertible notes, the fair value of the liability component is
determined using a market rate for an equivalent non-
convertible note; and this amount is carried as a long term
liability on the amortised cost basis until extinguished on
conversion or redemption. The remainder of the proceeds is
allocated to the conversion option that is recognised and
included in shareholders’ equity, net of transaction costs. The
carrying amount of the conversion option is not remeasured
in subsequent years.
Transaction costs are apportioned between the liability and
equity components of the convertible notes based on the
allocation of proceeds to the liability and equity components
when the instruments are first recognised.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation under
the liability is discharged or cancelled or expires.
When an existing financial liability is replaced by another from
the same lender on substantially different terms, or the terms
of an existing liability are substantially modified, such an
exchange or modification is treated as a derecognition of the
original liability and the recognition of a new liability, and the
difference between the respective carrying amounts is
recognised in the income statement.
3.4 主要會計政策概要
（續）
按攤銷成本列賬之財務負債（包括計息貸
款及借貸）
財務負債包括應付貿易賬款其他應付賬
款以及計息貸款及借貸，首次按公平值
減直接應佔交易成本列賬，其後以實際
利息法計算攤銷成本計量，惟倘貼現之
影響不大，則按成本列賬。
有關損益於終止確認負債時以及透過攤
銷過程於收益表確認。
可換股票據
可換股票據中顯示負債特徵之部分，於
扣除交易成本後在資產負債表確認為負
債。發行可換股票據時，採用同等非可
換股票據之市值釐定負債部分之公平
值，按攤銷成本基準將該數額列為長期
負債，直至換股或贖回時註銷為止。所
得款項餘款分配往已確認之換股期權，
於扣除交易成本後計入股東權益。於其
後年度，換股期權之賬面值不會重新計
量。
交易成本根據所得款項於工具首次確認
時在負債與權益部分之間之分配，分類
為可換股票據負債部分及權益部分。
終止確認財務負債
當負債之責任解除或註銷或到期時，財
務負債將終止確認。
若現有財務負債由另一項來自相同貸方
按完全不同之條款提供之負債取代，或
現有負債之條款作出重大修訂，則上述
取代或修訂視為終止確認原有負債及確
認新負債，而相關賬面值之差額在收益
表確認。