Haier 2007 Annual Report Download - page 70

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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
2.3 Impact of Issued But Not Yet Effective
Hong Kong Financial Reporting Standards
(Cont’d)
HK(IFRIC)-Int 11 requires arrangements whereby
an employee is granted rights to the Group’s equity
instruments, to be accounted for as an equity-settled
scheme, even if the Group acquires the instruments
from another party, or the shareholders provide the
equity instruments needed. HK(IFRIC)-Int 11 also
addresses the accounting for share-based payment
transactions involving two or more entities within
the Group. As the Group currently has no such
transactions, the interpretation is unlikely to have any
financial impact on the Group.
HK(IFRIC)-Int 12 requires an operator under public-
to-private service concession arrangements to
recognise the consideration received or receivable in
exchange for the construction services as a financial
asset and/or an intangible asset, based on the terms
of the contractual arrangements. HK(IFRIC)-Int 12
also addresses how an operator shall apply existing
HKFRSs to account for the obligations and the rights
arising from service concession arrangements by
which a government or a public sector entity grants
a contract for the construction of infrastructure used
to provide public services and/or for the supply of
public services. As the Group currently has no such
arrangements, the interpretation is unlikely to have
any financial impact on the Group.
HK(IFRIC)-Int 13 requires that loyalty award credits
granted to customers as part of a sales transaction
are accounted for as a separate component of the
sales transaction. The consideration received in the
sales transaction is allocated between the loyalty
award credits and the other components of the sale.
The amount allocated to the loyalty award credits
is determined by reference to their fair value and is
deferred until the awards are redeemed or the liability
is otherwise extinguished.
2.3 已頒佈但未生效之香港財務報告準
則之影響
（續）
香港（國際財務匯報準則）－ 詮釋第 11 號要
求僱員獲授予本集團股本工具之權利安排應
如以股權結算之計劃作會計處理，即使本集
團向另一方獲得工具或股東提供所需之股
本工具。香港（國際財務匯報準則）－詮釋第
11號亦關注到涉及本集團內兩個或以上實
體之以股份支付之交易之會計處理方法。由
於本集團目前並無此類交易，故此詮釋不大
可能會對本集團構成任何財務影響。
香港（國際財務匯報準則）－ 詮釋第 12 號要
求在公私營特許服務權安排下之經營者根據
合約安排條款將為換取建築服務而已收或應
收代價確認為金融資產及╱或無形資產。香
港（國際財務匯報準則）－ 詮釋第12 號亦關
注經營者如何應用現行香港財務報告準則去
處理就政府或公營機構藉以提供公眾服務及
╱或供應公眾服務而授予與建築基建項目合
約有關之特許服務權安排所引起之責任及權
利。由於本集團目前並無此類安排，故此詮
釋不大可能會對本集團構成任何財務影響。
香港（國際財務匯報準則）－ 詮釋第 13 號要
求忠誠獎勵作為銷售業務之一部份授予客戶
應以銷售業務獨立項目作會計處理。銷售業
務收到之代價會分攤到忠誠獎勵及銷售之其
他部份。分攤到忠誠獎勵之金額以其公平值
釐定及遞延直至獎勵贖回或負債終絕為止。