Haier 2008 Annual Report Download - page 76

Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
74
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
2.4 Summary pf Significant Accounting Policies
(Cont’d)
Financial liabilities at amortised cost (including interest-
bearing borrowings)
Financial liabilities including trade and other payables and interest-
bearing 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.
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.
2.4 主要會計政策概要 （續）
按攤銷成本列賬之財務負債（包括計息借貸）
財務負債包括應付貿易賬款其他應付賬款以及
計息借貸，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。
所得款項餘款分配至已確認之換股期權，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。
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