JOURNALS

• Convertible bonds - issuance

  DB. Cash

  CR. Bonds Payable

  CR. Share Premium - conversion equity
• Convertible bonds - repurchase at maturity

  DB. Bond payable

  DB. Share premium - conversion equity

  CR. Cash

  CR. Share premium - ordinary
• Convertible bonds - conversion at maturity

  DB. Share Premium - conversion equity

  DB. Bonds Payable

  CR. Share capital - ordinary

  CR. Share premium - ordinary
• Convertible bonds - Conversion before maturity

  DB. Bonds payable

  DB. Share premium - conversion equity

  DB. Loss on repurchase

  CR. Cash
• Convertible bonds - Repurchase before maturity

  DB. Share premium - conversion equity

  DB. Bonds Payable

  DB. Loss on repurchase

  CR. Cash
• Convertible preference shares - issuance

  DB. Cash

  CR. Share capital - preference

  CR. Share premium - conversion equity
• Convertible preference shares - conversion

  DB. Share capital - preference

  DB. Share Premium - Conversion Equity

  CR. Share capital - ordinary

  CR. Share premium - ordinary
• Convertible preference shares - repurchased ( fair value)

  DB. Share capital - preference

  DB. Share premium - conversion equity

  DB. Retained earnings

  CR. Cash
• Employee Share Option Plans - 1 : expense entry

  DB. Compensation Expense

  CR. Share Premium - share options
• Employee Share Option Plans - exercise

  DB. Cash

  DB. Share premium - Share options

  CR. Share capital - ordinary

  CR. Share premium - ordinary
• Employee Share Option Plans - expiration


  DB. Share premium - Share options

  CR. Share premium - expired share options
• Restricted Shares - Grant date

  DB. Unearned compensation

  CR. Share Capital - ordinary

  CR. Share premium - ordinary
• Restricted Shares - recording expenses

  DB. Compensation expense

  CR. Unearned compensation
• Restricted Shares - leave before vesting period


  DB. Share Capital - ordinary

  DB. Share premium - ordinary

  CR. Compensation Expense

  CR. Unearned compensation
• Held for collection and selling

  Fair value method

  Unrealized gains / losses : Equity
• Trading securities


  Equity

  unrealized gains / losses : income
• Held for collection (amortized cost) - initial recording


  DB. Debt investment

  CR. Cash
• Held for collection (amortized cost) - interest payment


  DB. Cash

  DB. Debt investment

  CR. Interest revenue
• Held for collection (amortized cost) - Sales

  Amortization:

  DB. Debt investment

  CR. Interest revenue

  the Sales:

  DB. Cash

  CR. Interest revenue

  CR. Debt investments

  CR. Gain on sale of investment
• Held for collection and selling (fair value) - purchase

  DB. Debt investments

  CR. Cash
• Held for collection and selling (fair value) - interest revenue

  DB. Cash

  CR. Debt investment

  CR. Interest Revenue
• Held for collection and selling (fair value) - fair value adjustment

  DB. Unrealized holding gain or loss - Equity

  CR. Fair value adjustment
• HFCS / TRADING (fair value) - Sales

  DB. Cash

  DB. Loss on Sale of investment

  CR. Debt investment

  CR. Gain on sale of investment
• Trading securities (fair value) - fair value adjustment

  DB. Fair value adjustment

  CR. Unrealized holding gain or loss - income
• Trading securities (fair value) - purchase

  DB. Debt Investment

  CR. Cash
• HFCS / TRADING -Interest revenue

  DB. Cash

  CR. equity investment
• Impairment of value (ECL)

  DB. Loss on Impairment

  CR. Allowance for impaired Debt investments
• Impairment of value (ECL) - recovery

  DB. Allowance for impaired debt investments

  Cr. Recovery of Loss on impairment
• Holdings < 20% - Purchase

  DB. Equity investments

  CR. Cash
• Holdings < 20% - dividend received

  DB. Cash

  CR. Dividend Revenue
• Holdings < 20% - fair value adjustment

  DB. Unrealized holding gain or loss - income

  CR. Fair value adjustment
• Holdings < 20% - Sales : Held for trading

  DB. Cash

  DB. Loss on sale of investments

  CR. Equity investments

  CR. Gain on sale of investments

  remove fair value adjustment:

  DB. Fair value adjustment

  CR. Unrealized holding gain or loss - Income
• Holdings < 20% - Sales : non-trading


  DB. Cash

  CR. Equity investments

  CR. Gain on sale of investments

  remove fair value adjustment:

  DB. Fair value adjustment

  CR. Unrealized holding gain or loss - Equity
• Equity method - purchase

  DB. Equity investments

  CR. Cash
• Equity method - net income

  DB. Equity investment

  CR. Investment income
• Equity method - dividend received

  DB. Cash

  CR. Equity investments
• Equity methods - realized gains and losses

  DB. Impairment loss

  CR. Equity investments