Haier 2007 Annual Report Download - page 81

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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 financial assets
The Group assesses at each balance sheet date
whether there is any objective evidence that a
financial asset or a group of financial assets is
impaired.
Assets carried at amortised cost
If there is objective evidence that an impairment
loss on loans and receivables carried at amortised
cost has been incurred, the amount of the loss is
measured as the difference between the asset’s
carrying amount and the present value of estimated
future cash flows (excluding future credit losses that
have not been incurred) discounted at the financial
asset’s original effective interest rate (i.e., the
effective interest rate computed at initial recognition).
The carrying amount of the asset is reduced either
directly or through the use of an allowance account.
The amount of the impairment loss is recognised
in the income statement. Loans and receivables
together with any associated allowance are written
off when there is no realistic prospect of future
recovery.
If, in a subsequent period, the amount of the
impairment loss decreases and the decrease can
be related objectively to an event occurring after
the impairment was recognised, the previously
recognised impairment loss is reversed by adjusting
the allowance account. Any subsequent reversal
of an impairment loss is recognised in the income
statement, to the extent that the carrying value of
the asset does not exceed its amortised cost at the
reversal date.
2.4 主要會計政策概要
（續）
財務資產減值
本集團於各結算日評估有否客觀證據顯示一
項或一組財務資產出現減值。
按攤銷成本列賬之資產
如有客觀證據顯示按攤銷成本列賬之貸款及
應收賬項出現減值虧損，則虧損額按資產賬
面值與以財務資產原有實際利率（即於首次
確認時所計算之實際利率）貼現之估計未來
現金流量現值（不包括尚未產生之未來信貸
虧損）之差額釐定。資產賬面值直接或透過
撥備賬扣減。減值虧損數額於收益表確認。
貸款及應收賬項連同任何相關撥備於未來並
無實際機會可收回款項時撇銷。
若在往後期間，減值虧損數額減少，並可客
觀地認為該項減少與減值確認後發生之事項
有關，則將過往已確認之減值透過調整撥備
賬撥回。減值虧損之任何其後撥回於收益表
確認，而資產賬面值不得超過撥回當日之攤
銷成本。