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78
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 (Cont’d)
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss
include financial assets held for trading. Financial
assets are classified as held for trading if they are
acquired for the purpose of sale in the near term.
Gains or losses on investments held for trading
are recognised in the income statement. The net
fair value gain or loss recognised in the income
statement does not include any dividends on these
financial assets, which are recognised in accordance
with the policies set out for “Revenue recognition”
below.
Loans and receivables
Loans and receivables are non-derivative financial
assets with fixed or determinable payments that
are not quoted in an active market. Such assets
are subsequently carried at amortised cost using
the effective interest method less any allowance for
impairment. Amortised cost is calculated taking into
account any discount or premium on acquisition and
includes fees that are an integral part of the effective
interest rate and transaction costs. Gains and losses
are recognised in the income statement when the
loans and receivables are derecognised or impaired,
as well as through the amortisation process.
2.4 主要會計政策概要
（續）
投資及其他財務資產
（續）
透過損益賬按公平值列賬之財務資產
透過損益賬按公平值列賬之財務資產包括持
作買賣之財務資產。倘財務資產乃購入作短
期內銷售用途，則份類為持作買賣。持作買
賣投資之損益在收益表確認。於收益表確認
之公平值損益淨額不包括該等財務資產之任
何股息，有關股息乃根據下文「收入確認」所
載之政策確認。
貸款及應收賬項
貸款及應收賬項為有指定或可釐定付款金額
而在活躍市場並無報價之非衍生財務資產。
該等資產其後以實際利息法按攤銷成本減任
何減值撥備列賬。攤銷成本於計及任何收購
折讓或溢價後計算，並包括屬實際利息及交
易成本一部分之費用。有關損益於貸款及應
收賬項終止確認或減值時以及透過攤銷在收
益表確認。