SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | CIK:0001267482 | 3

  • Filed: 4/27/2018
  • Entity registrant name: SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP (CIK: 0001267482)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1267482/000155837018003380/0001558370-18-003380-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1267482/000155837018003380/smi-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001267482
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  • ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

    Interest income

    Interest income from a financial asset is recognized when it is probable that the economic benefits will flow to the Group and the amount of income can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable.