AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 341)

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m) Lease payments

Payments made under operating leases are recognised in profit or loss on a straight-line basis over the term of the

lease. Lease incentives received are recognised as an integral part of the total lease expense, over the term of the

lease. Minimum lease payments made under finance leases are apportioned between the finance expense and the

reduction of the outstanding liability. The finance expense is allocated to each period during the lease term so as

to produce a constant periodic rate of interest on the remaining balance of the liability.

Contingent lease payments are accounted for by revising the minimum lease payments over the remaining term

of the lease when the lease adjustment is confirmed.

n) Finance income and finance costs

Finance income comprises interest income on funds invested (including available-for-sale financial assets), divi-

dend income, gains on the disposal of available-for-sale financial assets, changes in the fair value of financial

assets at fair value through profit or loss, and gains on hedging instruments that are recognised in profit or loss.

Interest income is recognised as it accrues in profit or loss, using the effective interest method. Dividend income

is recognised in profit or loss on the date that the Group's right to receive payment is established, which in the

case of quoted securities is the ex-dividend date.

Finance costs comprise interest expense on borrowings, unwinding of the discount on provisions, dividends on

preference shares classified as liabilities, changes in the fair value of financial assets at fair value through profit

or loss, impairment losses recognised on financial assets, and losses on hedging instruments that are recognised

in profit or loss. Borrowing costs that are not directly attributable to the acquisition, construction or production

of a qualifying asset are recognised in profit or loss using the effective interest method.

Foreign currency gains and losses are reported on a net basis.

o) Income tax

Income tax expense comprises current and deferred tax. Current tax and deferred tax are recognised in profit or

loss except to the extent that it relates to a business combination, or items recognised directly in equity or in

other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates

enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous

years.

Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabili-

ties for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is not recognised

for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a

business combination and that affects neither accounting nor taxable profit or loss, and differences relating to

investments in subsidiaries and jointly controlled entities to the extent that it is probable that they will not re-

verse in the foreseeable future.

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AEG 21604 G Bedienungsanleitung Seite 341