Haier 2006 Annual Report Download - page 74

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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)
Derecognition of financial assets
A financial asset (or, where applicable, a part of a financial
asset or part of a group of similar financial assets) is
derecognised where:
•the rights to receive cash flows from the asset have
expired;
•the Group retains the rights to receive cash flows from
the asset, but has assumed an obligation to pay them in
full without material delay to a third party under a “pass-
through” arrangement; or
•the Group has transferred its rights to receive cash flows
from the asset and either (a) has transferred substantially
all the risks and rewards of the asset, or (b) has neither
transferred nor retained substantially all the risks and
rewards of the asset, but has transferred control of the
asset.
Where the Group has transferred its rights to receive cash
flows from an asset and has neither transferred nor retained
substantially all the risk and rewards of the asset nor
transferred control of the asset, the asset is recognised to
the extent of the Group’s continuing involvement in the asset.
Continuing involvement that takes the form of a guarantee
over the transferred asset is measured at the lower of the
original carrying amount of the asset and the maximum amount
of consideration that the Group could be required to repay.
Where continuing involvement takes the form of a written and/
or purchased option (including a cash-settled option or similar
provision) on the transferred asset, the extent of the Group’s
continuing involvement is the amount of the transferred asset
that the Group may repurchase, except in the case of a written
put option (including a cash-settled option or similar provision)
on an asset measured at fair value, where the extent of the
Group’s continuing involvement is limited to the lower of the
fair value of the transferred asset and the option exercise
price.
3.4 主要會計政策概要
（續）
終止確認財務資產
在下列情況，財務資產（或財務資產一部
分或一組同類財務資產之一部分（視情況
而定））將終止確認：
• 收取資產現金流量之權利屆滿；
• 本集團保留收取資產現金流量之權
利，惟須根據「轉讓」協議向第三方
全數付款且無出現重大延誤；或
• 本集團轉讓收取資產現金流量之權
利及(a)轉讓絕大部分資產之風險及
回報，或(b)並無轉讓或保留絕大部
分資產之所有風險及回報，惟轉讓
資產控制權。
倘本集團轉讓收取資產所得現金流量之
權利，但並無轉讓或保留該項資產之絕
大部分風險及回報，亦無轉讓該項資產
之控制權，而本集團將持續涉及該項資
產，則會將該項資產確認入賬。持續涉
及資產指本集團就所轉讓資產提供擔
保，以該項資產之原賬面值或本集團或
須支付之總代價（以較低者為準）計算。
若持續涉及所轉讓資產屬於書面及或
認購期權（包括現金結算期權或同類規
定），則本集團持續涉及資產之程度以本
集團可購回之所轉讓資產數額為限，惟
若屬按公平值計量之資產書面認沽期權
（包括現金結算期權或同類規定），則本
集團之持續涉及資產之程度僅限於所轉
讓資產之公平值及期權行使價。