Haier 2007 Annual Report Download - page 71

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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 14 addresses how to assess the limit
under HKAS 19 Employee Benefits, on the amount
of a refund or a reduction in future contributions
in relation to a defined benefit scheme that can
be recognised as an asset, in particular, when a
minimum funding requirement exists.
As the Group currently has no customer loyalty award
credits and defined benefit scheme, HK(IFRIC)-Int
13 and HK(IFRIC)-Int 14 are not applicable to the
Group and therefore are unlikely to have any financial
impact on the Group.
2.4 Summary of Significant Accounting
Policies
Subsidiaries
A subsidiary is an entity whose financial and
operating policies the Company controls, directly or
indirectly, so as to obtain benefits from its activities.
The results of subsidiaries are included in the
Company’s income statement to the extent of
dividends received and receivable. The Company’s
interests in subsidiaries are stated at cost less any
impairment losses.
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 14 號關
注如何評估在香港會計準則第19 號 僱員福
利
中有關界定福利計劃退還金額或扣減將來
供款並確認為資產之限制，尤其是當最低資
金要求存在時。
由於本集團目前並無客戶忠誠獎勵計劃及界
定福利計劃，香港（國際財務匯報準則）－
詮釋第13 號及香港（國際財務匯報準則）－
詮釋第14號不適用於本集團，故不大可能
會對本集團構成任何財務影響。
2.4 主要會計政策概要
附屬公司
附屬公司指本公司直接或間接控制其財政及
經營政策以自該實體之業務獲益之實體。
附屬公司之業績按已收及應收之股息，計入
本公司之收益表。本公司於附屬公司之權益
乃按成本減任何減值虧損列賬。