Haier 2007 Annual Report Download - page 140
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139
Haier Electronics Group Co., Ltd. Annual Report 2007
海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
28. Convertible Notes
(Cont’d)
The fair value of the liability component of the
convertible notes was determined at the issuance
date, using the prevailing market interest rate for
similar debt without a conversion option of 4.75%
and is carried as a long term liability. The remaining
portion was allocated to the conversion option
that is recognised and included in shareholders’
equity. At the issuance date, the liability and equity
components of the convertible notes were split as to
HK$226,210,000 and HK$33,790,000, respectively.
During the year, there were no conversions of
convertible notes into ordinary shares of the
Company. Accordingly, the equity component
of the convertible notes remained unchanged
during the year and the liability component of the
convertible notes was increased by the amount of
corresponding finance costs of HK$7,679,000 (2006:
HK$7,459,000) during the year. At 31 December 2007,
the outstanding aggregate principal amount of the
convertible notes was HK$170 million (2006: HK$170
million).
Subsequent to the balance sheet date, on 18 January
2008, the outstanding aggregate principal amount
of the convertible notes of HK$170 million were
fully converted, resulting in the issue of 94,444,444
additional ordinary shares of the Company.
Accordingly, there are additions of share capital
and share premium of approximately HK$9 million
and HK$183 million, respectively, and a reduction
in the equity component of the convertible notes of
approximately HK$22 million.
28. 可換股票據
（續）
可換股票據之負債部分公平值於發行日期
按同類債務（並無換股權）之當時市場利率
（4.75厘）釐定，並以長期負債列賬。剩餘
部分則分配至在股東權益確認入賬之換股
權。於發行日期，已分拆之可換股票據之
負債及權益部分分別為226,210,000 港元及
33,790,000港元。
年內，並無可換股票據兌換為本公司普通
股。因此，可換股票據之權益部分於年內保
持不變，而可換股票據之負債部分於年內則
增加相應融資成本7,679,000 港元（二零零
六年 ︰
7,459,000港元）之金額。於二零零
七年十二月三十一日，尚未兌換之可換股票
據本金總額為170,000,000港元（二零零六
年︰
170,000,000港元）。
於結算日後，於二零零八年一月十八日，尚
未兌換本金總額170,000,000 港元之可換股
票據已全數兌換，導致發行94,444,444股
本公司額外普通股。因此，股本及股份溢價
分別增加約9,000,000港元及183,000,000
港元，而可換股票據之權益部分則減少約
22,000,000港元。