Haier 2006 Annual Report Download - page 83

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）
82
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)
Foreign currencies (Cont’d)
For the purpose of the consolidated cash flow statement, the
cash flows of Mainland China subsidiaries are translated into
Hong Kong dollars at the exchange rates ruling at the dates
of the cash flows. Frequently recurring cash flows of Mainland
China subsidiaries which arise throughout the year are
translated into Hong Kong dollars at the weighted average
exchange rates for the year.
4. SIGNIFICANT ACCOUNTING JUDGEMENTS AND
ESTIMATES
Judgements
In the process of applying the Group’s accounting policies,
management has made the following judgements, apart from
those involving estimations, which have the most significant
effect on the amounts recognised in the financial statements:
Operating lease commitments — Group as lessor
The Group has entered into commercial property leases on
its property portfolio. The Group has determined that it retains
all the significant risks and rewards of ownership of these
properties which are leased out on operating leases.
Classification between investment properties and owner-
occupied properties
The Group determines whether a property qualifies as an
investment property and has developed criteria in making that
judgement. Investment property is a property held to earn
rentals or for capital appreciation or both. Therefore, the Group
considers whether a property generates cash flows largely
independently of the other assets held by the Group.
Some properties comprise a portion that is held to earn rentals
or for capital appreciation and another portion that is held for
use in the production or supply of goods or services or for
administrative purposes. If these portions could be sold
separately (or leased out separately under a finance lease),
the Group accounts for the portions separately. If the portions
could not be sold separately, the property is an investment
property only if an insignificant portion is held for use in the
production or supply of goods or services or for administrative
purposes.
3.4 主要會計政策概要
（續）
外幣 （續）
就綜合現金流量表而言，中國內地附屬
公司之現金流量按現金流量日期之匯率
換算為港元。中國內地附屬公司於整個
年度經常產生之現金流量，按年內之加
權平均匯率換算為港元。
4. 重大會計判斷及估計
判斷
採用本集團之會計政策時，除涉及估計
者外，管理層作出以下對財務報表所確
認數額有最重大影響之判斷：
經營租約承擔－本集團為出租人
本集團已就其物業組合訂立商業物業租
約。本集團已決定保留該等根據經營租
約出租之物業擁有權之所有重大風險及
回報。
投資物業及擁有者自佔物業之分類
本集團須決定物業是否屬於投資物業，
並已制訂作出判斷之條件。投資物業指
持作賺取租金及或資本增值之物業。
因此，本集團須考慮物業所產生之現金
流量是否大致獨立於本集團所持之其他
資產。
若干物業包括持作賺取租金或資本增值
之部分及持作生產或供應貨品或服務或
管理用途之部分。若該等部分可分開出
售（或根據融資租約分開出租），則本集
團將各部分獨立入賬。若該等部分不可
分開出售，則物業僅於持作生產或供應
貨品或服務或管理用途之部分並不重大
時，方會列作投資物業。