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65
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 (Cont’d)
(b) Amendment to HKAS 1 Presentation of
Financial Statements — Capital Disclosures
This amendment requires the Group to make
disclosures that enable users of the financial
statements to evaluate the Group’s objectives,
policies and processes for managing capital.
These new disclosures are shown in note 38 to
the financial statements.
(c) HK(IFRIC)-Int 8 Scope of HKFRS 2
This interpretation requires HKFRS 2 to be
applied to any arrangement in which the Group
cannot identify specifically some or all of the
goods or services received, for which equity
instruments are granted or liabilities (based
on a value of the Group’s equity instruments)
are incurred by the Group for a consideration,
and which appears to be less than the fair
value of the equity instruments granted or
liabilities incurred. As the Company has only
issued equity instruments to its employees in
accordance with the Company’s share option
scheme, the interpretation has had no effect on
these financial statements.
(d) HK(IFRIC)-Int 9 Reassessment of Embedded
Derivatives
This interpretation requires that the date to
assess whether an embedded derivative is
required to be separated from the host contract
and accounted for as a derivative is the date
that the Group first becomes a party to the
contract, with reassessment only if there
is change to the contract that significantly
modifies the cash flows. As the Group has no
embedded derivative requiring separation from
the host contract, the interpretation has had no
effect on these financial statements.
2.2 新訂及經修訂香港財務報告準則之
影響
（續）
(b) 香港會計準則第1號修訂本財務報表
之呈列 － 資本披露
此修訂本要求本集團作出披露，使財
務報表使用者能夠評估本集團管理資
本之目標、政策及程序。該等新披露
示財務報表附註38。
(c) 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
此詮釋要求香港財務報告準則第2號
應用於任何安排，本集團不能夠特定
地分辨出以本集團授出股本工具或本
集團承擔負債（按本集團股本工具價值
計算）作為代價所收取之部分或所有貨
物或服務，但代價似乎低於授出股本
工具或承擔負債之公平值。由於本公
司僅根據本公司之購股權計劃向其僱
員發行股本工具，故此詮釋對此等財
務報表並無影響。
(d) 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
此詮釋要求評估內含衍生工具是否需
要與主合約分開及以衍生工具處理之
日期為本集團首次成為合約方之日期，
重新評估只會在合約改動以致現金流
量有重大修改之情況下進行。由於本
集團並無內含衍生工具須與主合約分
開，故此詮釋對此等財務報表並無影
響。