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76
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)
Intangible assets (other than goodwill) (Cont’d)
Patents and licences
Purchased patents and licences are stated at cost
less any impairment losses and are amortised on the
straight-line basis over their estimated useful lives of
no more than 10 years.
Research and development costs
All research costs are charged to the income
statement as incurred.
Expenditure incurred on projects to develop new
products is capitalised and deferred only when the
Group can demonstrate the technical feasibility of
completing the intangible asset so that it will be
available for use or sale, its intention to complete
and its ability to use or sell the asset, how the
asset will generate future economic benefits, the
availability of resources to complete the project and
the ability to measure reliably the expenditure during
the development. Product development expenditure
which does not meet these criteria is expensed when
incurred.
Deferred development costs are stated at cost less
any impairment losses and are amortised using the
straight-line basis over the commercial lives of the
underlying products.
Operating leases
Leases where substantially all the rewards and risks
of ownership of assets remain with the lessor are
accounted for as operating leases. Where the Group
is the lessee, rentals payable under the operating
leases are charged to the income statement on the
straight-line basis over the lease terms.
Prepaid land premiums under operating leases are
initially stated at cost and subsequently recognised
on the straight-line basis over the lease terms.
2.4 主要會計政策概要
（續）
無形資產（不包括商譽）
（續）
專利及特許權
所購入之專利及特許權乃按成本減任何減值
虧損列賬，按其不超過10 年之估計可使用
年期以直線法攤銷。
研究及開發費用
所有研究費用於產生時在收益表扣除。
開發新產品項目所產生之支出，只有在本集
團證明在技術上可以完成無形資產並該無形
資產可供使用或出售、有意完成項目及有能
力使用或出售資產、資產如何產生未來經濟
利益、可動用資源以完成項目及能可靠衡量
發展期間之開支時，方會撥充資本及遞延處
理。若產品開發支出未符合上述條件，則於
產生時列作支出。
遞延開發成本按成本減任何減值虧損列賬，
並按相關產品之商業年期以直線法攤銷。
經營租約
凡資產擁有權之絕大部分回報及風險仍由出
租人享有及承擔之租約，均列為經營租約。
倘本集團為承租人，則根據該等經營租約應
付之租金乃以直線法按租期在收益表扣除。
經營租約之預付土地款首先按成本列賬，其
後以直線法按租期確認。