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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）
66
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)
Impairment of non-financial assets other than goodwill
(Cont’d)
An assessment is made at each reporting date as to whether
there is any indication that previously recognised impairment
losses may no longer exist or may have decreased. If such
indication exists, the recoverable amount is estimated. A
previously recognised impairment loss of an asset other than
goodwill is reversed only if there has been a change in the
estimates used to determine the recoverable amount of that
asset, however not to an amount higher than the carrying
amount that would have been determined (net of any
depreciation/amortisation), had no impairment loss been
recognised for the asset in prior years. A reversal of such
impairment loss is credited to the income statement in the
period in which it arises.
Related parties
A party is considered to be related to the Group if:
(a) the party, directly or indirectly through one or more
intermediaries, the party (i) controls, is controlled by, or
is under common control with, the Group; (ii) has an
interest in the Group that gives it significant influence
over the Group; or (iii) has joint control over the Group;
(b) the party is an associate;
(c) the party is a jointly-controlled entity;
(d) the party is a member of the key management personnel
of the Company or its parent;
(e) the party is a close member of the family of any
individual referred to in (a) or (d);
(f) the party is an entity that is controlled, jointly controlled
or significantly influenced by or for which significant
voting power in such entity resides with, directly or
indirectly, any individual referred to in (d) or (e); or
(g) the party is a post-employment benefit plan for the
benefit of the employees of the Group, or of any entity
that is a related party of the Group.
3.4 主要會計政策概要
（續）
商譽以外之非財務資產減值
（續）
於各申報日期，將評估有否跡象顯示過
往已確認之減值虧損不再存在或可能減
少。若出現上述跡象，則估計可收回數
額。當用以釐定資產可收回數額之估計
方法有變時，方會撥回先前已確認之資
產減值虧損（商譽除外），惟撥回之數額
不得超逾假設過往年度並無就該項資產
確認減值虧損之原賬面值（已扣除任何折
舊攤銷）。撥回之減值虧損乃於產生期
間計入收益表。
關連人士
下列人士將視為與本集團有關連：
(a) 直接或間接透過一個或多個中介機
構(i)控制本集團、受本集團控制或
與本集團共同受他人控制；(ii)擁有
本集團權益而對本集團有重大影響
力；或(iii)受本集團共同控制之人
士；
(b) 聯繫人；
(c) 共同控制實體；
(d) 本集團或其母公司之主要管理人
員；
(e) (a)或(d)所述任何個別人士之直屬親
屬；
(f) (d)或(e)所述任何個別人士直接或間
接控制、共同控制或可發揮重大影
響力或持有大部分投票權之實體；
或
(g) 以本集團或屬本集團關連人士之任
何實體之僱員為受益人之離職後褔
利計劃。