Haier 2007 Annual Report Download - page 80

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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 (Cont’d)
Available-for-sale financial assets
Available-for-sale financial assets are non-derivative
financial assets in listed and unlisted equity
securities that are designated as available for sale or
are not classified in any of the other two categories.
After initial recognition, available-for-sale financial
assets are measured at fair value, with gains or
losses recognised as a separate component of equity
until the investment is derecognised or until the
investment is determined to be impaired, at which
time the cumulative gain or loss previously reported
in equity is included in the income statement. Interest
and dividends earned are reported as interest
income and dividend income, respectively and
are recognised in the income statement as “Other
income” in accordance with the policies set out for
“Revenue recognition” below. Losses arising from the
impairment of such investments are recognised in the
income statement as “Impairment loss on available-
for-sale financial assets” and are transferred from the
available-for-sale investment revaluation reserve.
When the fair value of unlisted equity securities
cannot be reliably measured because (a) the
variability in the range of reasonable fair value
estimates is significant for that investment or (b)
the probabilities of the various estimates within the
range cannot be reasonably assessed and used in
estimating fair value, such securities are stated at
cost less any impairment losses.
Fair value
The fair value of investments that are actively
traded in organised financial markets is determined
by reference to quoted market bid prices at the
close of business at the balance sheet date. For
investments where there is no active market, fair
value is determined using valuation techniques. Such
techniques include using recent arm’s length market
transactions; reference to the current market value of
another instrument which is substantially the same;
a discounted cash flow analysis; and option pricing
models.
2.4 主要會計政策概要
（續）
投資及其他財務資產 （續）
可供出售財務資產
可供出售財務資產為上市及非上市股本證券
之非衍生財務資產，而此等資產被指定為可
供出售或並無分類為任何其他兩個類別。於
首次確認後，可供出售財務資產按公平值計
量，損益獨立確認為權益之部分，直至該投
資被終止確認或直至該投資被釐定為減值為
止，屆時過往於權益呈報之累計損益計入收
益表。所賺取之利息及股息分別呈報為利息
收入及股息收入，並根據下文「收入確認」所
載之政策於收益表確認為「其他收入」。該等
投資減值所產生之虧損於收益表確認為「可
供出售財務資產之減值虧損」，並轉撥自可
供出售投資重估儲備。
倘非上市股本證券之公平值因(a) 合理公平
值估計之範圍變動對投資屬重大或(b) 於該
範圍內多項估計之概率無法可靠地評估及用
於估計公平值，而無法可靠地計量，則有關
證券按成本減任何減值虧損列賬。
公平值
於有組織金融市場交投活躍之投資之公平
值，乃參考於結算日營業時間結束時所報市
場買入價而釐定。對於並無活躍市場之投
資，公平值利用估值技術釐定。有關技術包
括使用最近公平市場交易；參考大致相同之
另一工具之現行市值；貼現現金流量分析及
期權定價模式。