Research On Accounting Confirmation Of Perpetual Bond Financing Of Agile Group

The emergence of a sustainable debt is gradually learn from foreign financial market performance in China,wuhan metro group in 2013 issued the first inland areas of China sustainable debt,then in the way of financing in all walks of life more and more prosperous,more and more real estate enterprises begin to adopt the new way of financing for the financing,agile started with start a business of real estate companies from guangdong foshan,is a domestic distribution in our country sustainable debt financing relative slightly earlier company team one of them.Since January 11,2013,agile group released a sustainable debt $700 million of 5.5 years(equivalent to about4.4 billion yuan),by HSBC,red root,Morgan Stanley mechanic silver international common responsibility,on July 18,2018 expires agile group may independently choose whether to redeem,was published in 2013,when the sustainable debt coupon rate of eight point two five percent,if the agile maturity date is July 18,2018 no redemption,coupon rate increased by seven point four six three percent.In the domestic and foreign markets,the sustainable debt has more and more frequently appeared.In fact,it has already occupied a place in the international market.Firstly,sustainable bonds enrich the level of domestic financial instruments and promote the construction and development of capital market to some extent.Perpetual debt itself is both a financial liability and an equity instrument.When differentiating these two kinds of financial instruments,it is necessary to distinguish the fundamental economic nature of perpetual debt.Firstly in this paper,analyzes the macro environment of the whole financial market,analyzes the present conditions of our country’s main financing way,as well as the sustainable debt financing in the development of our domestic situation,contact with America’s accounting rules,the current international and China’s current accounting standards between the description and comparison analysis,respectively,analyzes the agile group,the issue of sustainable debt financing terms with specific case and contact analysis of accounting standards,trying to come to the conclusion.This article agile group sustainable debt case,agile group could be divided into equity instruments,this kind of financing tool not only for agile group itself even for investors are good a way to confirm,so that we can fully embody the sustainable debt sustainable advantage,because sustainable debt into equity instruments do not affect the changes in fair value gains and losses of the enterprise,and financial liabilities at fair value and amortized cost measurement,the correct division of sustainable debt accounting attributes to financial leverage ratio and other financial indicators calculation is correct.Analysis the sustainable debt if agile be divided into financial liability can bring what kind of impact to the enterprise,from financial data,market reaction and comparing the three levels: the cost of financing,trying to draw agile will be sustainable debt into equity instruments for the advantage of the company,the issue of sustainable debt to optimize the enterprise capital structure to improve the enterprise markets such as investors in bank credit,make agile solid and optimize the financial structure.