Haier 2010 Annual Report Download - page 111

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 109
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Financial liabilities (Cont’d)
Loans and borrowings
After initial recognition, interest-bearing loans and borrowings
are subsequently measured at amortised cost, using the effective
interest rate 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 effective interest rate method
amortisation process.
Amortised cost is calculated by taking into account any discount or
premium on acquisition and fees or costs that are an integral part
of the effective interest rate. The effective interest rate amortisation
is included in finance costs in the income statement.
Convertible bonds
The component of convertible bonds that exhibits characteristics
of a liability is recognised as a liability in the statement of financial
position, net of transaction costs. On issuance of convertible bonds,
the fair value of the liability component is determined using a market
rate for an equivalent non-convertible bond; 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 bonds 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）
財務負債 （續）
貸款及借貸
於首次確認後，計息銀行借貸其後以實際利率
法按已攤銷成本計量，倘貼現之影響微不足
道，在此情況下則按成本列賬。終止確認負債
及透過實際利率法攤銷過程中產生之盈虧於收
益表中確認。
計算已攤銷成本時會考慮收購所產生之任何折
讓或溢價，亦包括作為實際利率一部分之費用
或成本。實際利率攤銷計入收益表列為融資成
本。
可換股債券
可換股債券具有負債特徵之部份，於扣除交易
成本後在財務狀況表內確認為負債。於發行可
換股債券時，負債部份之公平值乃根據同等不
可換股債券之市場利率而釐定，而該數額按攤
銷成本列作長期負債，直至債券獲兌換或贖回
為止。所得款項餘額於扣除交易成本後，分配
至所確認並計入股東權益之兌換權。兌換權之
面值不會於往後年度重新計量。交易成本根據
有關工具首次確認時所得款項分配至負債與權
益部份之比例，分配至可換股債券之負債與權
益部份。
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。