Haier 2006 Annual Report Download - page 72

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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)
Investments and other financial assets (Cont’d)
Available-for-sale financial assets (Cont’d)
When the fair value of unlisted equity securities cannot be
reliably measured because (a) the variability in the range of
reasonable fair value estimates is significant for that
investment or (b) the probabilities of the various estimates
within the range cannot be reasonably assessed and used in
estimating fair value, such securities are stated at cost less
any impairment losses.
Fair value
The fair value of investments that are actively traded in
organised financial markets is determined by reference to
quoted market bid prices at the close of business at the
balance sheet date. For investments where there is no active
market, fair value is determined using valuation techniques.
Such techniques include using recent arm’s length market
transactions; reference to the current market value of another
instrument which is substantially the same; and a discounted
cash flow analysis.
Impairment of financial assets
The Group assesses at each balance sheet date whether
there is any objective evidence that a financial asset or a
group of financial assets is impaired.
Assets carried at amortised cost
If there is objective evidence that an impairment loss on loans
and receivables carried at amortised cost has been incurred,
the amount of the loss is measured as the difference between
the asset’s carrying amount and the present value of estimated
future cash flows (excluding future credit losses that have not
been incurred) discounted at the financial asset’s original
effective interest rate (i.e., the effect interest rate computed
at initial recognition). The carrying amount of the asset is
reduced either directly or through the use of an allowance
account. The amount of the impairment loss is recognised 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）
可供出售財務資產（續）
倘非上市股本證券之公平值因(a) 合理公
平值估計之範圍變動對投資屬重大或(b)
於該範圍內多項估計之概率無法可靠地
評估及用於估計公平值，而無法可靠地
計量，則有關證券按成本減任何減值虧
損列賬。
公平值
於有組織金融市場交投活躍之投資之公
平值，乃參考於結算日營業時間結束時
所報市場買入價而釐定。對於並無活躍
市場之投資，公平值利用估值技術釐
定。有關技術包括使用最近公平市場交
易；參考大致相同之另一工具之現行市
值及貼現現金流量分析。
財務資產減值
本集團於各結算日評估有否客觀證據顯
示一項或一組財務資產出現減值。
按攤銷成本列賬之資產
如有客觀證據顯示按攤銷成本列賬之貸
款及應收賬項出現減值虧損，則虧損額
按資產賬面值與以財務資產原有實際利
率（即於首次確認時所計算之實際利率）
貼現之估計未來現金流量現值（不包括尚
未產生之未來信貸虧損）之差額釐定。資
產賬面值直接或透過撥備賬扣減。減值
虧損數額於收益表確認。