Haier 2007 Annual Report Download - page 78

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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)
Investments and other financial assets
Financial assets in the scope of HKAS 39 are
classified as financial assets at fair value through
profit or loss, loans and receivables, and available-
for-sale financial assets, as appropriate. When
financial assets are recognised initially, they
are measured at fair value, plus, in the case of
investments not at fair value through profit or loss,
directly attributable transaction costs.
The Group assesses whether a contract contains an
embedded derivative when the Group first becomes
a party to it and assesses whether an embedded
derivative is required to be separated from the host
contract when the analysis shows that the economic
characteristics and risks of the embedded derivative
are not closely related to those of the host contract.
Reassessment only occurs if there is a change in the
terms of the contract that significantly modifies the
cash flows that would otherwise be required under
the contract.
The Group determines the classification of its
financial assets after initial recognition and,
where allowed and appropriate, re-evaluates this
designation at the balance sheet date.
All regular way purchases and sales of financial
assets are recognised on the trade date, that is, the
date that the Group commits to purchase or sell the
asset. Regular way purchases or sales are purchases
or sales of financial assets that require delivery of
assets within the period generally established by
regulation or convention in the marketplace.
2.4 主要會計政策概要
（續）
投資及其他財務資產
香港會計準則第39 號所包含之財務資產視
乎情況而分類為透過損益賬按公平值列賬之
財務資產、貸款及應收賬項，以及可供出售
財務資產。於首次確認時，財務資產以公平
值計量，而若投資並非透過損益賬按公平值
列賬，則以公平值加直接交易成本確認。
當本集團首次成為合約方，本集團會評估合
約是否內含衍生工具，並評估當分析顯示內
含衍生工具之經濟特徵及風險與主合約者並
無密切關係時，內含衍生工具是否需要與主
合約分開。重新評估只會在合約條款改動以
致合約原要求之現金流量有重大修改之情況
下進行。
本集團於首次確認後釐定財務資產之分類，
並於許可並合適時在結算日重新評估分類。
所有按正規買賣之財務資產於交易當日（即
本集團承諾購買或出售資產之日期）確認。
財務資產之正規買賣指須於市場一般既定規
例或慣例所規定之期限內交付資產之財務資
產買賣。