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64
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
2.2 Impact of New and Revised Hong Kong
Financial Reporting Standards
The Group has adopted the following new and
revised HKFRSs for the first time for the current
year’s financial statements. Except for in certain
cases, giving rise to new and revised accounting
policies and additional disclosures, the adoption of
these new and revised standards and interpretations
has had no material effect on these financial
statements.
HKFRS 7 Financial Instruments:
Disclosures
HKAS 1 Capital Disclosures
Amendment
HK(IFRIC)-Int 8 Scope of HKFRS 2
HK(IFRIC)-Int 9 Reassessment of
Embedded Derivatives
HK(IFRIC)-Int 10 Interim Financial
Reporting and
Impairment
The principal effects of adopting these new and
revised HKFRSs are as follows:
(a) HKFRS 7 Financial Instruments: Disclosures
This standard requires disclosures that enable
users of the financial statements to evaluate
the significance of the Group’s financial
instruments and the nature and extent of risks
arising form those financial instruments. The
new disclosures are included throughout the
financial statements. While there has been
no effect on the financial position or results
of operations of the Group, comparative
information has been included/revised where
appropriate.
2.2 新訂及經修訂香港財務報告準則之
影響
本集團已於本年度之財務報表首次採納下列
新訂及經修訂香港財務報告準則。除在若干
情況下引致新增及經修訂之會計政策及額外
披露外，採納此等新訂及經修訂準則及詮釋
對此等財務報表並無構成重大影響。
香港財務報告準則
第7號
金融工具：披露
香港會計準則第1
號修訂本
資本披露
香港（國際財務匯報
準則）－ 詮釋第8
號
香港財務報告準則
第2號之範圍
香港（國際財務匯報
準則）－ 詮釋第9
號
重新評估內含衍生
工具
香港（國際財務匯報
準則）－ 詮釋第
10號
中期財務報告及減
值
此等新訂及經修訂香港財務報告準則之主要
影響如下：
(a) 香港財務報告準則第7號金融工具：
披露
此準則要求披露能使財務報表使用者
評價本集團金融工具之重要性及該等
金融工具所產生之風險性質及程度。
新披露包括在整份財務報表內。儘管
對本集團之財務狀況或經營業績並無
影響，惟已按適當情況載入╱修訂比
較資料。