Haier 2006 Annual Report Download - page 65

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）
64
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
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Goodwill
Goodwill arising on the acquisition of subsidiaries represents
the excess of the cost of the business combination over the
Group’s interest in the net fair value of the acquirees’
identifiable assets acquired, and liabilities and contingent
liabilities assumed as at the date of acquisition.
Goodwill arising on acquisition is recognised in the
consolidated balance sheet as an asset initially measured at
cost and subsequently at cost less any accumulated
impairment losses.
The carrying amount of goodwill is reviewed for impairment
annually or more frequently if events or changes in
circumstances indicate that the carrying value may be
impaired.
For the purpose of impairment testing, goodwill acquired in a
business combination is, from the acquisition date, allocated
to each of the Group’s cash-generating units, or groups of
cash-generating units, that are expected to benefit from the
synergies of the combination, irrespective of whether other
assets or liabilities of the Group are assigned to those units
or groups of units. Each unit or group of units to which the
goodwill is so allocated:
•represents the lowest level within the Group at which
the goodwill is monitored for internal management
purposes; and
•is not larger than a segment based on either the Group’s
primary or the Group’s secondary reporting format
determined in accordance with HKAS 14
Segment
Reporting
.
Impairment is determined by assessing the recoverable
amount of the cash-generating unit (group of cash-generating
units) to which the goodwill relates. Where the recoverable
amount of the cash-generating unit (group of cash-generating
units) is less than the carrying amount, an impairment loss is
recognised.
3.4 主要會計政策概要
（續）
商譽
收購附屬公司所產生之商譽，乃指業務
合併成本超出本集團於收購日期應佔所
收購公司可識別資產、負債及或然負債
公平淨值之差額。
因收購而產生之商譽首先按成本於綜合
資產負債表確認，其後按成本減任何累
計減值虧損計量。
商譽之賬面值每年或於發生事項或變動
顯示賬面值可能減值時檢討有否減值。
於評估有否減值時，業務合併所收購之
商譽由收購日期起分配至預期可受惠於
合併協同效應之本集團各項或各組現金
產生單位，而不計及本集團有否其他資
產或負債已分配至該等單位。獲分配商
譽之各項或各組單位：
• 指本集團為內部管理而監察商譽之
最小單位；及
• 不大於根據香港會計準則第14號
分
類呈報
所釐定之本集團主要或本集
團次要報告形式之分類。
減值乃根據商譽有關之現金產生單位（一
組現金產生單位）之可收回金額評估而計
算。若現金產生單位（一組現金產生單
位）之可收回金額低於賬面值，則確認減
值虧損。