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.
The construction of the plant takes two years. 题里面说了2年才能建好,答案里说要等建好了才能开始资本化利息,那不就是从第三年开始资本化利息吗?答案里面的时间为什么乘以了2?