求翻译：民国94年12月31日以前已发行之可转换公司债，将全部发行价格作为负债入帐，约定卖回价格高于转换公司债面额之利息补偿金，于发行日至卖回权届满日之期间，按利息法认列利息费用并提列应付利息补偿金。转换公司债持有人行使转换权利时，按帐面价值法处理，亦即将转换之公司债及其相关负债科目转列为股本及资本公积，不认列转换损益。是什么意思？

Republic of convertible corporate bonds issued prior to December 31, 94, all offering price recorded as a liability, agreed to sell back price is higher than the conversion interest on the compensation of company debt denomination, from first day to sell back rights date of expiry of the period, int

korea December 31, 94 previously issued convertible bonds issued, all prices will be recorded as a liability agreement, sell back price is higher than the amount of interest on the compensation issue date to sell back to the expiry date of the period, the interest rate on that interest charges payab

Republic of convertible corporate bonds issued prior to December 31, 94, all offering price recorded as a liability, agreed to sell back price is higher than the conversion interest on the compensation of company debt de