Haier 2007 Annual Report Download - page 84

83
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
2.4 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. The related
interest expense is recognised within “finance costs”
in the income statement.
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.
2.4 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。相關利息支出於收益表「融資成
本」內確認。
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。