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91
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
3. Significant Accounting Judgements and
Estimates
The preparation of the Group’s financial statements
requires management to make judgements, estimates
and assumptions that affect the reported amounts
of revenue, expenses, assets and liabilities, and the
disclosure of contingent liabilities, at the reporting
date. However, uncertainty about these assumptions
and estimates could result in outcomes that could
require a material a d j u s t me nt to t h e c a r r y in g
amounts of the assets or liabilities affected in the
future.
Judgements
In the process of applying the Group’s accounting
policies, management has made the following
judgements, apart from those involving estimations,
which have the most significant effect on the
amounts recognised in the financial statements:
Operating lease commitments — Group as lessor
The Group has entered into commercial property
leases on its property portfolio. The Group has
determined that it retains all the significant risks and
rewards of ownership of these properties which are
leased out on operating leases.
Classification between investment properties and
owner-occupied properties
The Group determines whether a property qualifies
as an investment property, and has developed
criteria in making that judgement. Investment
property is a property held to earn rentals or for
capital appreciation or both. Therefore, the Group
considers whether a property generates cash flows
largely independently of the other assets held by the
Group.
3. 重大會計判斷及估計
編製本集團財務報表時，管理層須作出可能
影響於報告日期之收益、費用、資產及負債
之呈報數額以及或然負債之披露事項之判
斷、估計及假設。然而，此等假設及估計之
不確定因素可能導致須於未來為受影響之資
產及負債賬面值作出重大調整。
判斷
採用本集團之會計政策時，除涉及估計者
外，管理層作出以下對財務報表所確認數額
有最重大影響之判斷：
經營租約承擔 — 本集團為出租人
本集團已就其物業組合訂立商業物業租約。
本集團已決定保留該等根據經營租約出租之
物業擁有權之所有重大風險及回報。
投資物業及擁有者自佔物業之分類
本集團須決定物業是否屬於投資物業，並已
制訂作出判斷之條件。投資物業指持作賺取
租金及或資本增值之物業。因此，本集團
須考慮物業所產生之現金流量是否大致獨立
於本集團所持之其他資產。