1. The actual amount received is used as the entry value of the loan, and the borrowing costs are calculated based on the loan principal and the policy preferential interest rate.

2. The fair value of the loan is used as the recorded value of the loan and the borrowing costs are calculated according to the actual interest rate method. The difference between the actual amount received and the recorded value of the loan is recognized as deferred income. Deferred income is amortized using the effective interest rate method over the life of the loan to offset related borrowing costs.

After an enterprise chooses one of the above two methods as its accounting policy, it should apply it consistently and not change it at will.