NO.PZ2016012101000154
问题如下:
BAURU, S.A., a Brazilian corporation, borrows capital from a local bank to finance the construction of its manufacturing plant. The loan has the following conditions:
The construction of the plant takes two years, during which time BAURU earned BRL 10 million by temporarily investing the loan proceeds. Which of the following is the amount of interest related to the plant construction (in BRL million) that can be capitalized in BAURU’s balance sheet?
选项:
A.130.
B.140.
C.210.
解释:
A is correct.
Borrowing costs can be capitalized under IFRS until the tangible asset is ready for use. Also, under IFRS, income earned on temporarily investing the borrowed monies decreases the amount of borrowing costs eligible for capitalization. Therefore, Total capitalized interest = (500 million×14%×2 years)–10 million = 130 million.
解析:本题是考long-lived asset里利息资本化的知识点。利息在长期资产的在建期间应资本化。
所以这里应该资本化的利息应该是2年的(虽然借债是3年),即500*14%*2。
又因为这个借款不会一下子都用完,有一部分会存银行或者投资,题干中说在2年内的投资收益是10。
所以资本化的利息还需要减掉投资的好处,即500*14%*2-10=130。
这个贷款是贷了3年,然后利息是从第一年就开始给的。
但是在建的这种,因为在建时间是2年,所以3年的利息只有2年是计入capital的?是从盖好之后开始计入capita,连续计入2年吗?
还是说从贷款就开始计入capital,伴随着2年盖完,就不再计入captial而是计入其他的,计入什么呢?上面有位同学说的居间费用,
这块儿感觉怎么这么陌生呢?老师能解答一下吗?