Haier 2006 Annual Report Download - page 85

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）
84
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
4. SIGNIFICANT ACCOUNTING JUDGEMENTS AND
ESTIMATES
(Cont’d)
Estimation uncertainty (Cont’d)
Product warranty and installation provisions
Product warranty and installation provisions are made based
on sales volume and past experience of the level of installation
service rendered, repairs or returns. The assessment of the
provision amount involves management’s judgements and
estimates. Where the actual outcome or expectation in future
is different from the original estimate, such differences will
impact the carrying amount of the product warranty and
installation provisions and the provision amount charge/
reversal in the period in which such estimate has been
changed.
Useful lives of items of property, plant and equipment
The management determines the estimated useful lives and
related depreciation for its property, plant and equipment. This
estimate is based on the historical experience of the actual
useful lives of items of property, plant and equipment of similar
nature and functions. It could change significantly as a result
of technical innovations and competitor actions in response
to industry cycles. Management will increase the depreciation
charge where the useful lives are less than the previously
estimated useful lives, or it will write off or write down the
obsolete or non-strategic assets that have been abandoned
or sold.
Impairment of goodwill
The Group determines whether goodwill is impaired at least
on an annual basis. This requires an estimation of the value
in use of the cash-generating units to which the goodwill is
allocated. Estimating the value in use requires the Group to
make an estimate of the expected future cash flows from the
cash-generating unit and also to choose a suitable discount
rate in order to calculate the present value of those cash
flows.
4. 重大會計判斷及估計
（續）
估計之不明朗因素 （續）
產品保養及安裝撥備
產品保養及安裝撥備乃按銷量及過往所
提供安裝服務、維修或退貨紀錄而作
出。評估撥備額涉及管理層之判斷及估
計。倘實際結果或未來期望與原先估計
不同，則上述差額將會對在有關估計改
變期間之產品保養及安裝撥備賬面值及
撥備額支出撥回構成影響。
物業、廠房及設備項目之可使用年期
管理層釐定其物業、廠房及設備之估計
可使用年期及有關折舊。該估計乃按照
性質與功能類似之物業、廠房及設備項
目之實際可使用年期而作出，可因技術
創新及競爭對手就行業週期而採取之行
動而顯著改變。管理層將於可使用年期
比先前之估計可使用年期短時增加折舊
支出，或會撇銷或撇減已棄置或出售之
過時或非策略資產。
商譽減值
本集團最少每年釐定商譽是否減值。本
集團須估計獲分配商譽之現金產生單位
之使用價值。估計使用價值時，本集團
須估計現金產生單位之預期未來現金流
量，亦須選擇用作計算現金流量現值之
合適貼現率。