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59
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
3.1 BASIS OF PREPARATION
(Cont’d)
Basis of consolidation
(Cont’d)
Minority interests represent the interests of outside
shareholders not held by the Group in the results and net
assets of the Company’s subsidiaries.
3.2 IMPACT OF NEW AND REVISED HONG KONG
FINANCIAL REPORTING STANDARDS
The Group has adopted the following new and revised HKFRSs
for the first time for the current year’s financial statements.
Except for in certain cases, giving rise to new and revised
accounting policies and additional disclosures, the adoption
of these new and revised standards and interpretation has
had no effect on these financial statements.
HKAS 21 Amendment Net Investment in a Foreign Operation
HKAS 39 & HKFRS 4 Financial Guarantee Contracts
Amendments
HKAS 39 Amendment Cash Flow Hedge Accounting of
Forecast Intragroup Transactions
HKAS 39 Amendment The Fair Value Option
HK(IFRIC)-Int 4 Determining whether an Arrangement
contains a Lease
The principal changes in accounting policies are as follows:
(a) HKAS 21 The Effects of Changes in Foreign Exchange
Rates
Upon the adoption of the HKAS 21 Amendment regarding
a net investment in a foreign operation, all exchange
differences arising from a monetary item that forms part
of the Group’s net investment in a foreign operation are
recognised in a separate component of equity in the
consolidated financial statements irrespective of the
currency in which the monetary item is denominated.
This change has had no material impact on these
financial statements as at 31 December 2006 or 31
December 2005.
3.1 編製基準
（續）
綜合賬目基準
（續）
少數股東權益指並非由本集團持有之外
間股東應佔本公司附屬公司之業績及資
產淨值之權益。
3.2 新訂及經修訂香港財務報告準則之
影響
本集團已於本年度之財務報表首次採納
下列新訂及經修訂香港財務報告準則。
除若干情況引致新訂及經修訂之會計政
策及額外披露外，採納此等新訂及經修
訂準則及詮釋對此等財務報表並無構成
重大影響。
香港會計準則第21號 於海外業務之投資
（修訂） 淨值
香港會計準則第39號 財務擔保合約
及香港財務報告
準則第4號（修訂）
香港會計準則第39號 預測集團內公司間
（修訂） 交易之現金流量
對沖會計法
香港會計準則第39號 選擇以公平值入賬
（修訂）
香港（國際財務匯報 釐定安排是否包含
準則）詮釋第4號租賃
會計政策之主要變動如下：
(a) 香港會計準則第21號外幣匯率變動
的影響
於採納有關於海外業務之投資淨值
之香港會計準則第21號（修訂）後，
所有構成本集團於海外業務投資淨
值部分之貨幣項目所產生之匯兌差
額乃於綜合財務報表內確認權益之
獨立部分，而不論貨幣項目以何種
貨幣列值。此項變動並無對此等於
二零零六年十二月三十一日或二零
零五年十二月三十一日之財務報表
構成重大影響。