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67
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
2.3 Impact of Issued But Not Yet Effective
Hong Kong Financial Reporting Standards
(Cont’d)
1 Effective for annual periods beginning on or after 1
January 2009
2 Effective for annual periods beginning on or after 1
March 2007
3 Effective for annual periods beginning on or after 1
July 2008
4 Effective for annual periods beginning on or after 1
January 2008
5 Effective for annual periods beginning on or after 1
July 2009
HKFRS 2 has been amended to restrict the definition
of “vesting condition” to a condition that includes an
explicit or implicit requirement to provide services.
Any other conditions are non-vesting conditions,
which have to be taken into account to determine the
fair value of the equity instruments granted. In the
case that the award does not vest as the result of a
failure to meet a non-vesting condition that is within
the control of either the entity or the counterparty,
this must be accounted for as a cancellation. The
Group has not entered into share-based payment
schemes with non-vesting conditions attached and,
therefore, does not expect significant implications on
its accounting for share-based payments.
HKFRS 3 has been revised to introduce a number of
changes in the accounting for business combinations
that will impact the amount of goodwill recognised,
the reported results in the period that an acquisition
occurs, and future reported results.
HKAS 27 has been revised to require a change in the
ownership interest of a subsidiary is accounted for
as an equity transaction. Therefore, such a change
will have no impact on goodwill, nor will it give
rise to a gain or loss. Furthermore, the amended
standard changes the accounting for losses incurred
by the subsidiary as well as the loss of control of a
subsidiary.
2.3 已頒佈但未生效之香港財務報告準
則之影響
（續）
1 於二零零九年一月一日或以後開始之年度
期間生效
2 於二零零七年三月一日或以後開始之年度
期間生效
3 於二零零八年七月一日或以後開始之年度
期間生效
4 於二零零八年一月一日或以後開始之年度
期間生效
5 於二零零九年七月一日或以後開始之年度
期間生效
香港財務報告準則第2號將「歸屬條件」定義
修訂以限制為包括提供服務之明確或模糊規
定之條件。任何其他條件為釐定所授出股本
工具之公平值時須予考慮之非歸屬條件。倘
在有關實體或對手方控制範圍內未能達致非
歸屬條件而導致該項獎勵不獲歸屬，則應列
作註銷。本集團尚未訂立附有非歸屬條件之
以股份支付報酬計劃，故預期不會對其以股
份支付報酬之會計法構成重大影響。
香港財務報告準則第3號對業務合併之會計
政策作出多項變動，將會影響收購發生期間
已確認之商譽金額及所呈報之業績以及未來
呈報之業績。
香港會計準則第27號經已修訂，規定附屬
公司之擁有權權益變動應作為股權交易入
賬。因此，該項變動將不會對商譽構成影
響，亦不會產生盈虧。此外，經修訂準則改
變附屬公司所產生虧損及失去附屬公司之控
制權之會計法。