ÐÂÎűêÌ⣺ºº´¨ÄÇÀïѧ¹ÜÀí»á¼Æ
»á¼ÆÅàѵÐÅÏ¢ ºº´¨¹ÜÀí»á¼ÆÊǺº´¨¹ÜÀí»á¼ÆÅàѵѧУµÄÖØµãרҵ£¬ºº´¨ÊÐÖªÃûµÄ¹ÜÀí»á¼ÆÅàѵ»ú¹¹£¬½ÌÓýÅàѵ֪ÃûÆ·ÅÆ£¬ºº´¨¹ÜÀí»á¼ÆÅàѵѧУʦ×ÊÁ¦Á¿ÐÛºñ£¬È«¹ú¸÷´ó³ÇÊоùÉèÓзÖУ£¬Ñ§Ð£»¶ÓÄãµÄ¼ÓÈë¡£
ºº´¨¹ÜÀí»á¼ÆÅàѵѧУ·Ö²¼ºº´¨ÊеȵØ,ÊǺº´¨Êм«¾ßÓ°ÏìÁ¦µÄ¹ÜÀí»á¼ÆÅàѵ»ú¹¹¡£
ºº´¨¹ÜÀí»á¼ÆÅàѵѧУÊÇÒ»Ëù¼¯¸÷Àà»á¼ÆÅàѵÓèÒ»ÌåµÄ»á¼ÆÅàѵÀàѧУ£¬¿ªÉèÓгõ¼¶»á¼ÆÅàѵ¡¢Öм¶»á¼ÆÅàѵ¡¢»á¼ÆÊµ²ÙÅàѵ¡¢×¢²á»á¼ÆÊ¦¿¼Ö¤¡¢»á¼ÆµçË㻯Åàѵ¡¢»á¼Æ´ÓÒµ×ʸñÖ¤¡¢³öÄÉÅàѵ¡¢Ë°ÎñÈí¼þÅàѵ¼°cpa¿¼Ö¤ÅàѵµÈרҵ¡£
´ïµ½QFRÊÇÒ»¸öÓÀÎÞÐÝÖ¹µÄ¹ý³Ì£¬Ã»ÓÐÒ»¸öµØ·½»áÈÃÎÒÃǸе½ÒѾ¡°¹»ºÃÁË¡±¡£ÔÚ×ʱ¾Êг¡ÖУ¬¶Ô¸üµÍ×ʱ¾ºÍ¸ü¸ß¹ÉƱ¼Û¸ñµÄ¾ºÕù½«ÓÀÔ¶Ç¿ÆÈÓиßÖÊÁ¿ÒâʶµÄ¾ÀíÈËÔ±´¦ÓÚÁìÏȵØÎ»£¬ÒÔ±ÜÃâ±»ËûÃǵľºÕùÕßÅ×ÔÚºóÃæµÄ³¾°£ÖС£
We amortize the capitalized costs associated with the acquisition of players registrations. These costs are amortized over the period of the employment contract agreed with a player. If a player extends his contract prior to the end of the pre-existing period of employment£¬ the remaining unamortized portion of the acquisition cost is amortized over the period of the new contract. Changes in amortization of the costs of players registrations from year to year and period to period reflect additional transfer fees paid for the acquisition of players£¬ the impact of contract extensions and the disposal of players registrations.
ºÃÁË£¬»Ø¹ýÍ·À´¿´£¬Ò»±Êת»á·Ñ¿ÉÄÜÉæ¼°µ½µÄ»á¼Æ¿ÆÄ¿ÓжàÉÙÄØ£¿
1. ÇòÔ±½»Ò׺󣬸ù¾ÝÇòÔ±µÄת»á¼Û¸ñ£¬¼ÆÈëplayers registrationsµÄ×ʲú¼Û¸ñ£»µ±È»ÏàÓ¦µÄ£¬»áÓÐÒøÐдæ¿î»òÕßÏÖ½ðµÄ¼õÉÙ£»
2. Èç¹ûÇòÔ±ÊÇ·ÖÆÚ¸¶¿î£¬Ôò»¹Òª¼ÆÈëÓ¦¸¶Õ˿һ°ã»áÓÐרÃŵĿÆÄ¿´úÌæ£¬¼´Trade and other payables£¬¸ù¾ÝÓ¦¸¶ÕË¿îµÄÆÚÏÞ£¬·Ö±ð¼ÆÈëcurrentºÍnon-current liabilityÏ¡£ Èç¹ûÇòԱת»á»¹ÓÐÆäËûµÄ½±ÀøÌõ¿î»òÕßÓÐÌõ¼þµÄ¸¶¿î£¬Ò²ÊǼÆÈënon-currentϵÄtrade and other payables£¬µ±Ìõ¼þûÓгɹ¦´¥·¢£¬½ìʱÔÙÏúÏ
3. ÇòÔ±ÂòÈëºó£¬¸ù¾Ý̯ÏúÔÔò£¬Ã¿Äê»á½øÐÐ̯Ïú£¬¼ÆÈëAmortisation of players registrations£»
4. ÇòԱÿÄêµÄÂòÂô£¬»áÓÐרÃÅµÄ»á¼Æ¿ÆÄ¿Profit£¨loss) on disposal of players registrations£»
5. ÔÚÏÖ½ðÁ÷Á¿±íÀÿÄêÓÉÓÚÇòÔ±ÂòÂô½ø³öµÄÏÖ½ð£¬ÓÐÏPurchases of players registrationsÒÔ¼°Proceeds from sale of players registrations.
6. ÖÁÓÚÆäËûÀàËÆÇòÔ±ÍËÒÛ£¬»òÕßÌáǰÍËÒÛ£»ÒÔ¼°·Ç»õ±ÒµÄÇòÔ±Öû»£¬²ÎÕÕÖйú×ãеÄÄÇ·ÝÎļþ£¬»ù±¾°Ë¾Å²»ÀëÊ®¡£
7.Èç¹ûÒòΪÇòÔ±½»Ò×£¬»¹»áÓÐÒøÐнè¿î»òÕß»áÔ±³ï×Ê£¬»òÕ߯äËûÈκÎÉæ¼°×ʽðÁ÷¶¯µÄÐÐΪ£¬Õâ¾ÍÓëÕý³£»á¼Æ´¦ÀíûÓвî±ð£¬¾Í²»Ò»Ò»ÐðÊöÁË¡£
3£®¿â´æÉÌÆ·ºËËã¸ÚλµÄ¹¤×÷ÒªµãÒ»°ã°üÀ¨£º
£¨l£©¸ºÔð¿â´æÉÌÆ·µÄÃ÷ϸ·ÖÀàºËË㣻
£¨2£©»áͬÓйز¿ÃűàÖÆ¿â´æÉÌÆ·¼Æ»®³É±¾Ä¿Â¼£»
£¨3£©ÅäºÏÓйز¿ÃÅÖÆ¶¨¿â´æÉÌÆ·µÄ×îµÍ¡¢×î¸ßÏ޶
£¨4£©²ÎÓë¿â´æÉÌÆ·µÄÇå²éÅ̵㡣
22 ½áËãÍⲿ³É±¾ÒªËØ£¬ÓÃÓÚ½áËãCOÄ£¿éÒÔÍâµÄ¶ÔÏó£¬Èç¹Ì¶¨×ʲú
¶¨ÆÚÇå²éÒ»°ãÔÚÆÚÄ©½øÐУ¬¼È¿ÉÒÔÊÇÈ«ÃæÇå²é£¬Ò²¿ÉÒÔÊǾֲ¿Çå²é¡£
2.²»¶¨ÆÚÇå²é¡£ËüÊÇÖ¸¸ù¾Ýʵ¼ÊÐèÒª¶Ô²Æ²úÎï×ÊËù½øÐеÄÁÙʱÐÔÇå²é¡£
ÈýÉó²é·ÑÓÃÈ·ÈϵÄÔÔò
»ú»á³É±¾µÄ°Ñ¿ØÆäʵ˵°×ÁË£¬»¹ÊǶÔ×Ô¼ºÈËÐԵİѿء£
µÚÆßÌõ ÇòÔ±¼¼Êõ×ʲúµÄ´¦Öãº
Ò»¡¢Ô˶¯Ô±³¤¾Ãת³ö£ºÔ˶¯Ô±×ª»áµ½ÆäËü¾ãÀÖ²¿£¬°´ÎÞÐÎ×ʲúÏúÊÛºËËã¡£
¶þ¡¢Ô˶¯Ô±ÁÙʱת³ö£ºÔ˶¯Ô±×â½èµ½ÆäËü¾ãÀÖ²¿£¬ÒÀÕÕ×â½ðÊÕÈëºËËã¡£
Èý¡¢Ô˶¯Ô±»»³ö£ºÒÀÕÕÓйطǻõ±Ò½»Ò×½øÐÐ»á¼Æ´¦Àí¡£
ËÄ¡¢Ô˶¯Ô±ÌáǰÍËÒÛ£ºÒÔÆäËùÓྻֵ¼ÆÈëµ±ÆÚËðÒæ¡£
Îå¡¢Ô˶¯Ô±ÍËÒÛ£º×÷ΪÎÞÐÎ×ʲúÍ˳ö¾ãÀÖ²¿ºËËã¡£
²ÍÒûÒµµÄ·¿ÎÝͨ³£ÊÇ×âÀ´µÄ¡£ÎªÁËÓÐÒ»¸öÁ¼ºÃµÄ¾Í²Í»·¾³£¬Í¨³£Òª¶ÔËù×âµÄ·¿ÎݽøÐиÄÁ¼¡£ÔÚ×âÁÞÆÚÂúºó£¬ÕâЩ¸ÄÁ¼ºóµÄ·¿ÎÝͨ³£¹éÔÎÝÖ÷ËùÓУ¬Òò´Ë£¬×âÁÞ¸ÄÁ¼³É±¾Ó¦ÔÚ×âÆÚÄÚ½øÐÐ̯Ïú¡£Ì¯ÏúÓжàÖÖ·½·¨£¬µ«×î¼òµ¥µÄÊÇÔÚÕû¸ö×âÆÚÄÚÆ½¾ù̯Ïú¡£
2.ijЩÉ豸µÄ×ʱ¾»¯
¶þ
ÓÃ×ã¿Û³ýÏÞ¶î
1¡¢ÉèÆóÒµµ±ÆÚÁÐÖ§ÒµÎñÕдý·ÑΪY;
2¡¢ÉèÆóÒµµ±ÆÚÏúÊÛ(ÓªÒµ)ÊÕÈëΪX;ÄÇô£¬
°´Õչ涨µ±ÆÚÔÊÐí˰ǰ¿Û³ýµÄÒµÎñÕдý·Ñ½ð¶îΪY¡Á60%ÓëX¡Á5¡ë,¼´Y¡Á60%¡ÜX¡Á5¡ë
ÎÒÃÇÔÚÌø²Ûµ½±ðµÄ¹«Ë¾Ê±£¬Ò»°ãÇé¿öÏÂÃæÊÔ¹Ù»áÌáÎÊһЩ»á¼ÆÊµÎñ·½ÃæµÄÎÊÌ⣬¿¼ÑéÒ»ÏÂ»á¼ÆµÄ¹¤×÷ÄÜÁ¦¡£µ«ÊÇÕâ6¸öÎÊÌ⣬Èç¹ûÄãÃæÊÔµÄʱºò»Ø´ð²»ÉÏÀ´£¬¾ÍÔÝʱ±ð¿¼ÂÇÌø²ÛµÄÊÂÇéÁË¡£
ÏÖÔÚºÜ¶à²ÆÎñÈ˶¼±§Ô¹¹¤×÷ÐÁ¿à¹¤×ʵͣ¬ÉýÖ°¼ÓнºÜÄÑ£¬Õâ¾ÍÒª·´Ë¼Ò»ÏÂ×Ô¼ºµÄ¹¤×÷ÁË¡£
»îÆÚ´æ¿îºÍ¶¨ÆÚ´æ¿îÊÕÒæÂÊÖ÷ÒªÊÜÑëÐе÷¿Ø£¬Ä¿Ç°´æ¿î»ù×¼ÀûÂÊ´¦ÓÚ½üÄêµØÎ»£¬²»¹ýÏÖÔÚÒøÐпÉ×ÔÖ÷Éϸ¡»ù×¼ÀûÂʵÄ50%¡£½ØÖÁ2015Äê6ÔÂÄ©£¬ÎÒ¹ú±¾Íâ±Ò´æ¿î´ïµ½136.0ÍòÒÚÔª£¬ÓÐÁ¦µÄÖ§³ÖÎÒ¹úͶ×ʺÍÉç»á·¢Õ¹¡£
ͨ¹ý15ÄêµÄÖ°³¡¾Àú£¬ÎÒÓÐÈýÌõ½¨Òé¿ÉÒÔË͸øÄêÇá²ÆÎñÈË¡£
ÓªÒµÍâÖ§³öÊÇÓÃÀ´ºËËãÆóÒµ·¢ÉúµÄÓëÉú²ú¾ÓªÎÞÖ±½Ó¹ØÏµµÄ¸÷ÖÖÖ§³ö¡£Èç¹Ì¶¨×ʲúÅÌ¿÷£¬±»¹¤É̲¿ÃÅ·£¿î£¬¾èÔùµÈ¡£
ÔËÐй«Ë¾ÊÇÒ»¸ö¹«Ë¾ÄÚ´ú±íÌØ¶¨½á¹¹ºÍÊг¡²¿ÃŵÄ×é֯ʵÌå¡£ÔËÐй«Ë¾ÊÇCO-PA (»ñÀûÄÜÁ¦·ÖÎö) Ä£¿éÀïµÄ±¨±íµÄ¸ß¼¶±ð¡£
ºº´¨¹ÜÀí»á¼ÆÅàѵѧУ³É¾ÍÄãµÄ°×ÁìÖ®ÃΡ£Ñ§¹ÜÀí»á¼Æ¾ÍÀ´ºº´¨¹ÜÀí»á¼ÆÅàѵѧУ
Åàѵ×Éѯµç»°£ºµã»÷×ó²àÀëÏß±¦Ãâ·Ñ×Éѯ