Haier 2007 Annual Report Download - page 82

81
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 (Cont’d)
Assets carried at amortised cost (Cont’d)
In relation to trade and other receivables, a provision
for impairment is made when there is objective
evidence (such as the probability of insolvency or
significant financial difficulties of the debtor and
significant changes in the technological, market
economic or legal environment that have an adverse
effect on the debtor) that the Group will not be
able to collect all of the amounts due under the
original terms of an invoice. The carrying amount
of the receivables is reduced through the use of an
allowance account. Impaired debts are derecognised
when they are assessed as uncollectible.
Assets carried at cost
If there is objective evidence that an impairment loss
has been incurred on an unquoted equity instrument
that is not carried at fair value because its fair value
cannot be reliably measured, 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 discounted at the current market
rate of return for a similar financial asset. Impairment
losses on these assets are not reversed.
Available-for-sale financial assets
If an available-for-sale asset is impaired, an amount
comprising the difference between its cost (net
of any principal payment and amortisation) and
its current fair value, less any impairment loss
previously recognised in the income statement, is
transferred from equity to the income statement.
A provision for impairment is made for available-
for-sale equity investments when there has been
a significant or prolonged decline in the fair value
below its cost or where other objective evidence
of impairment exists. The determination of what is
“significant” or “prolonged” requires judgement. In
addition, the Group evaluates other factors, such as
the share price volatility. Impairment losses on equity
instruments classified as available for sale are not
reversed through the income statement.
2.4 主要會計政策概要
（續）
財務資產減值 （續）
按攤銷成本列賬之資產（續）
就應收貿易賬款及其他應收款項而言，倘有
客觀證據（如債務人無力償債或面臨重大財
務困難之可能性以及科技、市場經濟或法律
環境出現對債務人構成不利影響之重大轉
變）證明本集團將不能按照發票之原有條款
收回所有到期金額，則作出減值撥備。應收
款項之賬面值透過撥備賬扣減。出現減值之
債務倘評估為不可收回，則終止確認。
按成本列賬之資產
如有客觀證據顯示並非按公平值列賬之非掛
牌股本工具乃因其公平值無法可靠地計量而
出現減值虧損，則虧損額按資產賬面值與以
類似財務資產之現行市場回報率貼現之估計
未來現金流量現值之差額釐定。該等資產之
減值虧損不予撥回。
可供出售財務資產
倘可供出售資產減值，則一筆相等於其成本
（扣除任何本金及攤銷）與其現行公平值之差
額，減先前在收益表中確認之任何減值虧損
之金額，自權益轉撥至收益表。倘公平值重
大或長期下跌至低於其成本或有其他客觀證
據顯示出現減值，則將就可供出售股本投資
作出減值撥備。釐定「重大」或「長期」則需
作出判斷。此外，本集團評估股價波幅等其
他因素。分類為可供出售股本工具之減值虧
損不會透過收益表撥回。