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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）
60
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
3.2 IMPACT OF NEW AND REVISED HONG KONG
FINANCIAL REPORTING STANDARDS
(Cont’d)
(b) HKAS 39 Financial Instruments: Recognition and
Measurement
(i) Amendment for financial guarantee contracts
This amendment has revised the scope of HKAS
39 to require financial guarantee contracts issued
that are not considered insurance contracts, to be
recognised initially at fair value and to be
remeasured at the higher of the amount determined
in accordance with HKAS 37
Provisions, Contingent
Liabilities and Contingent Assets
and the amount
initially recognised less, when appropriate,
cumulative amortisation recognised in accordance
with HKAS 18 Revenue. The adoption of this
amendment has had no material impact on these
financial statements.
(ii) Amendment for the fair value option
This amendment has changed the definition of a
financial instrument classified as fair value through
profit or loss and has restricted the use of the
option to designate any financial asset or any
financial liability to be measured at fair value
through the income statement. The Group had not
previously used this option, and hence the
amendment has had no effect on the financial
statements.
(iii) Amendment for cash flow hedge accounting of
forecast intragroup transactions
This amendment has revised HKAS 39 to permit
the foreign currency risk of a highly probable
intragroup forecast transaction to qualify as a
hedged item in a cash flow hedge, provided that
the transaction is denominated in a currency other
than the functional currency of the entity entering
into that transaction and that the foreign currency
risk will affect the consolidated income statement.
As the Group currently has no such transactions,
the amendment has had no effect on these
financial statements.
3.2 新訂及經修訂香港財務報告準則之
影響
（續）
(b) 香港會計準則第39號金融工具：確
認及計量
(i)
對財務擔保合約之修訂
此項修訂對香港會計準則第39
號之範圍所出修改，以要求已
發出但不獲認定為保險合約之
財務擔保合約，須首先以公平
值確認，再按香港會計準則第
37號
撥備、或然負債及或然資
產
釐定之金額與首次確認之金
額減（如適用）根據香港會計準
則第18號收益所確認之累計攤
銷（以較高者為準）計量。
(ii)
對選擇以公平值入賬之修訂
此修訂改變對以公平值入賬之
金融工具之定義及限制使用選
擇權指定任何金融資產須透過
收益表以公平值計量。本集團
過往並無使用此選擇權，故修
訂對財務報表並無構成影響。
(iii)
對預測集團內公司間交易之現
金流量對沖會計法之影響
此修訂乃修訂香港會計準則第
39號，以准許一個高可能性成
為集團內公司間交易之外幣風
險符合為現金對沖之一個對沖
項目，惟該交易所選定之貨幣
須為進行交易實體之功能貨幣
以外之貨幣，及該外幣風險對
綜合收益表有所影響。由於本
集團目前並無該等交易，故修
訂對此等財務報表並無構成影
響。