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。
老师,题干中的principal amortization需要用到吗?利息的计算不需要和什么摊余成本法之类的有关系吗?