Haier 2006 Annual Report Download - page 71

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）
70
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)
Investments and other financial assets (Cont’d)
All regular way purchases and sales of financial assets are
recognised on the trade date, that is, the date that the Group
commits to purchase or sell the asset. Regular way purchases
or sales are purchases or sales of financial assets that require
delivery of assets within the period generally established by
regulation or convention in the marketplace.
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss include
financial assets held for trading. Financial assets are classified
as held for trading if they are acquired for the purpose of sale
in the near term. Gains or losses on investments held for
trading are recognised in the income statement.
Loans and receivables
Loans and receivables are non-derivative financial assets with
fixed or determinable payments that are not quoted in an
active market. Such assets are subsequently carried at
amortised cost using the effective interest method.
Amortisation cost is calculated taking into account any
discount or premium on acquisition and includes fees that are
an integral part of the effective interest rate and transaction
costs. Gains and losses are recognised in the income
statement when the loans and receivables are derecognised
or impaired, as well as through the amortisation process.
Available-for-sale financial assets
Available-for-sale financial assets are non-derivative financial
assets in listed and unlisted equity securities that are
designated as available for sale or are not classified in any of
the other two categories. After initial recognition, available-
for-sale financial assets are measured at fair value, with gains
or losses recognised as a separate component of equity until
the investment is derecognised or until the investment is
determined to be impaired, at which time the cumulative gain
or loss previously reported in equity is included in the income
statement.
3.4 主要會計政策概要
（續）
投資及其他財務資產 （續）
所有按正規買賣之財務資產於交易當日
（即本集團承諾購買或出售資產之日期）
確認。財務資產之正規買賣指須於市場
一般既定規例或慣例所規定之期限內交
付資產之財務資產買賣。
透過損益賬按公平值列賬之財務資產
透過損益賬按公平值列賬之財務資產包
括持作買賣之財務資產。倘財務資產乃
購入作短期內銷售用途，則份類為持作
買賣。持作買賣投資之損益在收益表確
認。
貸款及應收賬項
貸款及應收賬項為有指定或可釐定付款
金額而在活躍市場並無報價之非衍生財
務資產。該等資產其後以實際利息法按
攤銷成本列賬。攤銷成本於計及任何收
購折讓或溢價後計算，並包括屬實際利
息及交易成本一部分之費用。有關損益
於貸款及應收賬項終止確認或減值時以
及透過攤銷在收益表確認。
可供出售財務資產
可供出售財務資產為上市及非上市股本
證券之非衍生財務資產，而此等資產被
指定為可供出售或並無分類為任何其他
兩個類別。於首次確認後，可供出售財
務資產按公平值計量，損益獨立確認為
權益之部分，直至該投資被終止確認或
直至該投資被釐定為減值為止，屆時過
往於權益呈報之累計損益計入收益表。