Haier 2006 Annual Report Download - page 64

63
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）
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Subsidiaries
A subsidiary is an entity whose financial and operating policies
the Company controls, directly or indirectly, so as to obtain
benefits from its activities.
The results of subsidiaries are included in the Company’s
income statement to the extent of dividends received and
receivable. The Company’s interests in subsidiaries are stated
at cost less any impairment losses.
Joint ventures
A joint venture is an entity set up by contractual arrangement,
whereby the Group and other parties undertake an economic
activity. The joint venture operates as a separate entity in
which the Group and the other parties have an interest.
The joint venture agreement between the venturers stipulates
the capital contributions of the joint venture parties, the
duration of the joint venture entity and the basis on which the
assets are to be realised upon its dissolution. The profits and
losses from the joint venture’s operations and any distributions
of surplus assets are shared by the venturers, either in
proportion to their respective capital contributions, or in
accordance with the terms of the joint venture agreement.
A joint venture is treated as:
(a) a subsidiary, if the Group has unilateral control, directly
or indirectly, over the joint venture;
(b) a jointly-controlled entity, if the Group does not have
unilateral control, but has joint control, directly or
indirectly, over the joint venture;
(c) an associate, if the Group does not have unilateral or
joint control, but holds, directly or indirectly, generally
not less than 20% of the joint venture’s registered capital
and is in a position to exercise significant influence over
the joint venture; or
(d) an equity investment accounted for in accordance with
HKAS 39, if the Group holds, directly or indirectly, less
than 20% of the joint venture’s registered capital and
has neither joint control of, nor is in a position to exercise
significant influence over, the joint venture.
3.4 主要會計政策概要
附屬公司
附屬公司指本公司直接或間接控制其財
政及經營政策以自該實體之業務獲益之
實體。
附屬公司之業績按已收及應收之股息，
計入本公司之收益表。本公司於附屬公
司之權益乃按成本減任何減值虧損列
賬。
合資企業
合資企業為按合約按排成立之實體，由
此本集團及其他訂約方承擔一經濟活
動。該合資企業乃本集團及其他訂約方
擁有權益之獨立經營實體。
合資各方訂立之合營企業協議訂明合資
各方之出資額、合資期限以及於合資企
業解散時將予變現資產之基準。合資企
業之經營損益及任何盈餘資產由合營各
方按彼等各自之出資額比例或按合資企
業協議之條款進行分配。
合資企業會被視為：
(a) 附屬公司，如本集團對合資企業直
接或間接擁有單方面之控制權；
(b) 共同控制實體，如本集團對合資企
業並無單方面控制權，但有直接或
間接共同控制權；
(c) 聯營公司，如本集團並無單方面或
共同之控制權，但直接或間接持有
一般不少於20%之合資企業註冊資
本及對其有重大影響力；或
(d) 按其指示香港會計準則第39號處理
之股份投資，如本集團直接或間接
持有不足20%之合資企業註冊資
本，且對合資企業並無共同控制
權，或對其並無重大影響力。