Haier 2006 Annual Report Download - page 66

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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
(Cont’d)
Goodwill (Cont’d)
Where goodwill forms part of a cash-generating unit (group
of cash-generating units) and part of the operation within that
unit is disposed of, the goodwill associated with the operation
disposed of is included in the carrying amount of the operation
when determining the gain or loss on disposal of the operation.
Goodwill disposed of in this circumstance is measured based
on the relative values of the operation disposed of and the
portion of the cash-generating unit retained.
An impairment loss recognised for goodwill is not reversed in
a subsequent period.
Excess over the cost of business combinations
Any excess of the Group’s interest in the net fair value of the
acquirees’ identifiable assets, liabilities and contingent
liabilities over the cost of the acquisition of subsidiaries
(previously referred to as negative goodwill), after
reassessment, is recognised immediately in the income
statement.
Impairment of non-financial assets other than goodwill
Where an indication of impairment exists, or when annual
impairment testing for an asset is required (other than
inventories, deferred tax assets, financial assets and goodwill),
the asset’s recoverable amount is estimated. An asset’s
recoverable amount is calculated as the higher of the asset’s
or cash-generating unit’s value in use and its fair value less
costs to sell, and is determined for an individual asset, unless
the asset does not generate cash inflows that are largely
independent of those from other assets or groups of assets,
in which case, the recoverable amount is determined for the
cash-generating unit to which the asset belongs.
An impairment loss is recognised only if the carrying amount
of an asset exceeds its recoverable amount. In assessing
value in use, the estimated future cash flows are discounted
to their present value using a pre-tax discount rate that reflects
current market assessments of the time value of money and
the risks specific to the asset. An impairment loss is charged
to the income statement in the period in which it arises.
3.4 主要會計政策概要
（續）
商譽 （續）
若商譽為現金產生單位（一組現金產生單
位）一部分，而該單位之部分業務被出
售，則於計算出售業務損益時，相關商
譽將計入所出售業務之賬面值。在此情
況下出售之商譽根據所出售業務之相關
價值及所保留現金產生單位之部分計
量。
已確認之商譽減值虧損不得在往後期間
撥回。
超逾業務合併成本之差額
本集團應佔所收購公司可識別資產負債
及或然負債公平淨值超逾附屬公司收購
成本之任何差額（前稱負商譽），於重估
後即時於收益表確認。
商譽以外之非財務資產減值
倘出現任何減值跡象或按規定每年檢討
資產（不包括存貨、遞延稅項資產、財務
資產及商譽）顯示減值，則會估計資產之
可收回數額。資產之可收回數額乃按資
產或現金產生單位之使用價值或公平值
減銷售成本兩者中之較高者計算，而個
別資產須分開計算，惟若資產並不產生
明顯獨立於其他資產或資產組別之現金
流入，則可收回數額按資產所屬現金產
生單位之可收回數額計算。
當資產之賬面值超出其可收回數額時，
方會確認減值虧損。評估使用價值時，
估計未來現金流量按可反映貨幣時間價
值及資產特定風險之現時市場評估之稅
前貼現率貼現為現值。減值虧損乃於產
生期間在收益表中扣除。