Haier 2006 Annual Report Download - page 70

69
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)
Intangible assets (other than goodwill) (Cont’d)
Research and development costs (Cont’d)
Deferred development costs are stated at cost less any
impairment losses and are amortised using the straight-line
basis over the commercial lives of the underlying products,
commencing from the date when the products are put into
commercial production.
Leases
Leases where substantially all the rewards and risks of
ownership of assets remain with the lessor are accounted for
as operating leases. Where the Group is the lessor, assets
leased by the Group under operating leases are included in
non-current assets, and rentals receivable under the operating
leases are credited to the income statement on the straight-
line basis over the lease terms. Where the Group is the lessee,
rentals payable under the operating leases are charged to
the income statement on the straight-line basis over the lease
terms.
Prepaid land premiums under operating leases are initially
stated at cost and subsequently recognised on the straight-
line basis over the lease terms.
Investments and other financial assets
Financial assets in the scope of HKAS 39 are classified as
financial assets at fair value through profit or loss, loans and
receivables, and available-for-sale financial assets, as
appropriate. When financial assets are recognised initially,
they are measured at fair value, plus, in the case of
investments not at fair value through profit or loss, directly
attributable transaction costs. The Group considers whether a
contract contains an embedded derivative when the Group
first becomes a party to it. The embedded derivatives are
separated from the host contract which is not measured at
fair value through profit or loss when the analysis shows that
the economic characteristics and risks of embedded
derivatives are not closely related to those of the host contract.
The Group determines the classification of its financial assets,
after initial recognition and, where allowed and appropriate,
re-evaluates this designation at the balance sheet date.
3.4 主要會計政策概要
（續）
無形資產（不包括商譽） （續）
遞延開發成本按成本減任何減值虧損列
賬，並由產品開始投入商業生產當日起
按相關產品之商業年期以直線法攤銷。
租約
凡資產擁有權之絕大部分回報及風險仍
由出租人享有及承擔之租約，均列為經
營租約。倘本集團為出租人，則本集團
根據經營租約出租之資產均列為非流動
資產，而根據經營租約應收之租金於租
期內按直線法計入收益表。倘本集團為
承租人，則根據該等經營租約應付之租
金乃以直線法按租期在收益表扣除。
經營租約之預付土地款首先按成本列
賬，其後以直線法按租期確認。
投資及其他財務資產
香港會計準則第39號所包含之財務資產
視乎情況而分類為透過損益賬按公平值
列賬之財務資產、貸款及應收賬項，以
及可供出售財務資產。於首次確認時，
財務資產以公平值計量，而若投資並非
透過損益賬按公平值列賬，則以公平值
加直接交易成本確認。當本集團首次成
為合約之訂約方時，本集團會考慮該合
約是否內含衍生工具。當分析顯示內含
衍生工具之經濟特徵及風險與主合約者
並無密切關係時，內含衍生工具乃與主
合約分開，而主合約不會透過損益賬按
公平值列賬。
本集團於首次確認後釐定財務資產之分
類，並於許可並合適時在結算日重新評
估分類。