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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.
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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®¡£
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