Haier 2007 Annual Report Download - page 64

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Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.1 Basis of Preparation (Cont’d)
Basis of consolidation
The consolidated financial statements include
the financial statements of the Company and its
subsidiaries (collectively referred to as the “Group”)
for the year ended 31 December 2007. The results
of subsidiaries are consolidated from the date of
acquisition, being the date on which the Group
obtains control, and continue to be consolidated
until the date that such control ceases. All significant
intercompany transactions and balances within the
Group are eliminated on consolidation.
Minority interests represent the interests of outside
shareholders not held by the Group in the results
and net assets of the Company’s subsidiaries.
An acquisition of minority interests is accounted
for using the entity concept method whereby the
difference between the consideration and the book
value of the share of the net assets acquired is
recognised as an equity transaction.
Business combinations involving entities under
common controls and basis of presentation
On 31 December 2006, the Company acquired
from its controlling shareholders, Haier Group,
their entire 100% interest in Haier Electrical
Appliances Fourth Holdings (BVI) Limited (“Haier
SPV”) at a consideration of HK$900 million (the
“Asset Transfer”). The subsidiaries of Haier SPV are
principally engaged in the manufacture and sale of
washing machines and water heaters. Haier SPV and
its subsidiaries are collectively referred to as the
“Haier SPV Group”.
As the Company and Haier SPV Group were under
the common control of Haier Group before and
after the Asset Transfer, the Asset Transfer was
accounted for in the financial statements of the
Group for the year ended 31 December 2006 as a
business combination under common control using
merger accounting under the Accounting Guideline 5
Merger accounting for common control combinations
issued by the Hong Kong Institute of Certified Public
Accounts. As a result, the operating results of Haier
SPV Group for the year ended 31 December 2006
have been included in the income statement of the
Group for the year ended 31 December 2006.
2.1 編製基準
（續）
綜合賬目基準
綜合財務報表包括本公司及其附屬公司（統
稱「本集團」）截至二零零七年十二月三十一
日止年度之財務報表。附屬公司之業績自收
購日期（即本集團取得控制權當日）起綜合入
賬，並一直綜合直至控制權終止當日為止。
本集團內所有公司間之重大交易及結餘已於
綜合賬目時對銷。
少數股東權益指並非由本集團持有之外間股
東應佔本公司附屬公司之業績及資產淨值之
權益。收購少數股東權益以實體概念法列
賬，據此，代價與分佔收購資產淨值之賬面
值之差異確認為股權交易。
涉及受共同控制實體之業務合併及呈報基準
於二零零六年十二月三十一日，本公司向
其控股股東海爾集團收購其於海爾電器第
四控股(BVI)有限公司（「海爾SPV」）之全部
100%權益，代價為900,000,000 港元（「資
產轉讓」）。海爾SPV之附屬公司主要從事
製造及銷售洗衣機及熱水器。海爾SPV及
其附屬公司統稱為「海爾 SPV 集團」。
由於於資產轉讓前及後，本公司及海爾
SPV集團均共同受海爾集團控制，故根據
香港會計師公會頒佈之會計指引第5號共同
控制合併之合併會計法所使用之合併會計
法，資產轉讓已計入本集團截至二零零六年
十二月三十一日止年度之財務報表作為
共同
控制之業務合併。
因此，海爾SPV集團截
至二零零六年十二月三十一日止年度之經營
業績已計入本集團截至二零零六年十二月
三十一日止年度之收益表。