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88
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)
Employee benefits
Pension schemes
The Group operates a defined contribution
Mandatory Provident Fund retirement benefits
scheme (the “MPF Scheme”) under the Mandatory
Provident Fund Schemes Ordinance for those
employees who are eligible to participate in the
MPF Scheme. Contributions are made based on
a percentage of the employees’ basic salaries
and are charged to the income statement as they
become payable in accordance with the rules of
the MPF Scheme. The assets of the MPF Scheme
are held separately from those of the Group in an
independently administrated fund. The Group’s
employer contributions vest fully with the employees
when contributed into the MPF Scheme.
The employees of the Group’s subsidiaries which
operate in Mainland China are required to participate
in central pension scheme operated by the local
municipal government. These subsidiaries are
required to contribute a certain percentage of its
payroll costs to the central pension scheme. The
contributions are charged to the income statement
as they become payable in accordance with the rules
of the central pension scheme.
Borrowing costs
Borrowings costs directly attributable to the
acquisition, construction or production of qualifying
assets, i.e., assets that necessarily take a substantial
period of time to get ready for their intended use
or sale, are capitalised as part of the cost of those
assets. The capitalisation of such borrowing costs
ceases when the assets substantially ready for their
intended use or sale. Investment income earned on
the temporary investment of specific borrowings
pending their expenditure on qualifying assets is
deducted from the borrowing costs capitalised.
Borrowing costs are recognised as expenses in the
income statement in the period in which they are
incurred.
2.4 主要會計政策概要
（續）
僱員福利
退休金計劃
本集團根據強制性公積金計劃條例為合資格
參與強制性公積退休福利計劃（「強積金計
劃」）之僱員設立定額供款強積金計劃。供款
按僱員基本薪金之百分比計算，於根據強積
金計劃應付時自收益表扣除。強積金計劃資
產與本集團資產分開持有，由獨立管理之基
金持有。本集團之僱主供款於向強積金計劃
作出供款時全數歸屬於僱員。
本集團中國大陸附屬公司僱員須參與由地方
市政府營運之中央退休金計劃。此等附屬公
司須向中央退休金計劃作出相當於其工資成
本某一百分比之供款。供款於根據中央退休
金計劃規則應付時自收益表扣除。
借貸成本
由收購、建築或生產合資格資產（即需相當
長時間方可作擬定用途或出售之資產）所直
接產生之借貸成本乃資本化為該等資產之部
分成本。當資產大致可作擬定用途或出售
時，則不再將該等借貸成本資本化。個別借
貸於用作合資格資產開支前之暫時性投資所
賺取之投資收入，乃於已資本化之借貸成本
中扣除。
借貸成本於其產生期間在收益表列作開支。