Haier 2007 Annual Report Download - page 83

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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)
Derecognition of financial assets
A financial asset (or, where applicable, a part of a
financial asset or part of a group of similar financial
assets) is derecognised where:
• the rights to receive cash flows from the asset
have expired;
• the Group retains the rights to receive cash
flows from the asset, but has assumed an
obligation to pay them in full without material
delay to a third party under a “pass-through”
arrangement; or
• the Group has transferred its rights to receive
cash flows from the asset and either (a)
has transferred substantially all the risks
and rewards of the asset, or (b) has neither
transferred nor retained substantially all
the risks and rewards of the asset, but has
transferred control of the asset.
Where the Group has transferred its rights to receive
cash flows from an asset and has neither transferred
nor retained substantially all the risk and rewards
of the asset nor transferred control of the asset,
the asset is recognised to the extent of the Group’s
continuing involvement in the asset. Continuing
involvement that takes the form of a guarantee over
the transferred asset is measured at the lower of
the original carrying amount of the asset and the
maximum amount of consideration that the Group
could be required to repay.
Where continuing involvement takes the form of a
written and/or purchased option (including a cash-
settled option or similar provision) on the transferred
asset, the extent of the Group’s continuing
involvement is the amount of the transferred asset
that the Group may repurchase, except in the case of
a written put option (including a cash-settled option
or similar provision) on an asset measured at fair
value, where the extent of the Group’s continuing
involvement is limited to the lower of the fair value of
the transferred asset and the option exercise price.
2.4 主要會計政策概要
（續）
終止確認財務資產
在下列情況，財務資產（或財務資產一部分
或一組同類財務資產之一部分（視情況而
定））將終止確認：
• 收取資產現金流量之權利屆滿；
• 本集團保留收取資產現金流量之權利，
惟須根據「轉讓」協議向第三方全數付
款且無出現重大延誤；或
• 本集團轉讓收取資產現金流量之權利
及(a)轉讓絕大部分資產之風險及回
報，或 (b) 並無轉讓或保留絕大部分資
產之所有風險及回報，惟轉讓資產控
制權。
倘本集團轉讓收取資產所得現金流量之權
利，但並無轉讓或保留該項資產之絕大部分
風險及回報，亦無轉讓該項資產之控制權，
而本集團將持續涉及該項資產，則會將該項
資產確認入賬。持續涉及資產指本集團就所
轉讓資產提供擔保，以該項資產之原賬面
值或本集團或須支付之總代價（以較低者為
準）計算。
若持續涉及所轉讓資產屬於書面及 ／或認購
期權（包括現金結算期權或同類規定），則
本集團持續涉及資產之程度以本集團可購回
之所轉讓資產數額為限，惟若屬按公平值計
量之資產書面認沽期權（包括現金結算期權
或同類規定），則本集團之持續涉及資產之
程度僅限於所轉讓資產之公平值及期權行使
價。