Haier 2007 Annual Report Download - page 73

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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
2.4 Summary of Significant Accounting
Policies (Cont’d)
Impairment of non-financial assets other than
goodwill
Where an indication of impairment exists, or when
annual impairment testing for an asset is required
(other than inventories, deferred tax assets and
financial assets), the asset’s recoverable amount
is estimated. An asset’s recoverable amount is the
higher of the asset’s or cash-generating unit’s value
in use and its fair value less costs to sell, and is
determined for an individual asset, unless the asset
does not generate cash inflows that are largely
independent of those from other assets or groups
of assets, in which case the recoverable amount is
determined for the cash-generating unit to which the
asset belongs.
An impairment loss is recognised only if the carrying
amount of an asset exceeds its recoverable amount.
In assessing value in use, the estimated future cash
flows are discounted to their present value using a
pre-tax discount rate that reflects current market
assessments of the time value of money and the risks
specific to the asset. An impairment loss is charged
to the income statement in the period in which it
arises.
An assessment is made at each reporting date as
to whether there is any indication that previously
recognised impairment losses may no longer exist
or may have decreased. If such indication exists,
the recoverable amount is estimated. A previously
recognised impairment loss of an asset other than
goodwill is reversed only if there has been a change
in the estimates used to determine the recoverable
amount of that asset, but not to an amount higher
than the carrying amount that would have been
determined (net of any depreciation/amortisation)
had no impairment loss been recognised for the
asset in prior years. A reversal of such impairment
loss is credited to the income statement in the period
in which it arises.
2.4 主要會計政策概要
（續）
商譽以外之非財務資產減值
倘出現任何減值跡象或按規定每年檢討資產
（不包括存貨、遞延稅項資產及財務資產）顯
示減值，則會估計資產之可收回數額。資產
之可收回數額乃按資產或現金產生單位之使
用價值或公平值減銷售成本兩者中之較高者
計算，而個別資產須分開計算，惟若資產並
不產生明顯獨立於其他資產或資產組別之現
金流入，則可收回數額按資產所屬現金產生
單位之可收回數額計算。
當資產之賬面值超出其可收回數額時，方會
確認減值虧損。評估使用價值時，估計未來
現金流量按可反映貨幣時間價值及資產特定
風險之現時市場評估之稅前貼現率貼現為
現值。減值虧損乃於產生期間在收益表中扣
除。
於各申報日期，將評估有否跡象顯示過往已
確認之減值虧損不再存在或可能減少。若出
現上述跡象，則估計可收回數額。當用以釐
定資產可收回數額之估計方法有變時，方
會撥回先前已確認之資產減值虧損（商譽除
外），惟撥回之數額不得超逾假設過往年度
並無就該項資產確認減值虧損之原賬面值
（已扣除任何折舊攤銷）。撥回之減值虧
損乃於產生期間計入收益表。