Haier 2006 Annual Report Download - page 73

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）
72
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 financial assets (Cont’d)
Assets carried at amortised cost (Cont’d)
The Group first assesses whether objective evidence of
impairment exists individually for financial assets that are
individually significant, and individually or collectively for
financial assets that are not individually significant. If it is
determined that no objective evidence of impairment exists
for an individually assessed financial asset, whether significant
or not, the asset is included in a group of financial assets
with similar credit risk characteristics and that group is
collectively assessed for impairment. Assets that are
individually assessed for impairment and for which an
impairment loss is or continues to be recognised are not
included in a collective assessment of impairment.
If, in a subsequent period, the amount of the impairment loss
decreases and the decrease can be related objectively to an
event occurring after the impairment was recognised, the
previously recognised impairment loss is reversed. Any
subsequent reversal of an impairment loss is recognised in
the income statement, to the extent that the carrying value of
the asset does not exceed its amortised cost at the reversal
date.
Assets carried at cost
If there is objective evidence that an impairment loss on an
unquoted equity instrument that is not carried at fair value
because its fair value cannot be reliably measured 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 discounted at the current market
rate of return for a similar financial asset. Impairment losses
on these assets are not reversed.
Available-for-sale financial assets
If an available-for-sale asset is impaired, an amount comprising
the difference between its cost (net of any principal payment
and amortisation) and its current fair value, less any
impairment loss previously recognised in the income
statement, is transferred from equity to the income statement.
Impairment losses on equity instruments classified as available
for sale are not reversed through the income statement.
3.4 主要會計政策概要
（續）
財務資產減值 （續）
按攤銷成本列賬之資產（續）
本集團首先評估有否客觀證據顯示個別
屬重大之財務資產個別出現減值以及個
別並非重大之財務資產個別或共同出現
減值。若認為並無客觀證據顯示個別評
估財務資產（不論是否重大）出現減值，
則該資產將包括於一組信貸風險特徵相
若之財務資產，並整體評估該組別有否
減值。個別評估減值且確認或繼續確認
減值虧損之資產，將不會整體評估有否
減值。
若在往後期間，減值虧損數額減少，並
可客觀地認為該項減少與減值確認後發
生之事項有關，則將過往已確認之減值
撥回。減值虧損之任何其後撥回於收益
表確認，而資產賬面值不得超過撥回當
日之攤銷成本。
按成本列賬之資產
如有客觀證據顯示並非按公平值列賬之
非掛牌股本工具乃因其公平值無法可靠
地計量而出現減值虧損，則虧損額按資
產賬面值與以類似財務資產之現行市場
回報率貼現之估計未來現金流量現值之
差額釐定。該等資產之減值虧損不予撥
回。
可供出售財務資產
倘可供出售資產減值，則一筆相等於其
成本（扣除任何本金及攤銷）與其現行公
平值之差額，減先前在收益表中確認之
任何減值虧損之金額，自權益轉撥至收
益表。分類為可供出售股本工具之減值
虧損不會透過收益表撥回。