Haier 2007 Annual Report Download - page 93

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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
3. Significant Accounting Judgements and
Estimates (Cont’d)
Judgements (Cont’d)
Classification between investment properties and
owner-occupied properties (Cont’d)
Some properties comprise a portion that is held to
earn rentals or for capital appreciation and another
portion that is held for use in the production or
supply of goods or services or for administrative
purposes. If these portions could be sold separately
(or leased out separately under a finance lease), the
Group accounts for the portions separately. If the
portions could not be sold separately, the property is
an investment property only if an insignificant portion
is held for use in the production or supply of goods
or services or for administrative purposes.
Judgement is made on an individual property basis
to determine whether ancillary services are so
significant that a property does not qualify as an
investment property.
Estimation uncertainty
The key assumptions concerning the future and other
key sources of estimation uncertainty at the balance
sheet date, that have a significant risk of causing
a material adjustment to the carrying amounts of
assets and liabilities within the next financial year,
are discussed below.
Deferred tax assets
Deferred tax assets are recognised for all deductible
temporary differences, carryforward of unused tax
credits and unused tax losses, to the extent that it is
probable that taxable profit will be available against
which the deductible temporary differences, and the
carryforward of unused tax credits and unused tax
losses can be utilised. Where the actual or expected
tax positions of the relevant companies of the Group
in future are different from the original estimate, such
differences will impact the recognition of deferred tax
assets and income tax charge in the period in which
such estimate has been changed.
3. 重大會計判斷及估計
（續）
判斷 （續）
投資物業及擁有者自佔物業之分類（續）
若干物業包括持作賺取租金或資本增值之部
份及持作生產或供應貨品或服務或管理用途
之部分。若該等部份可分開出售（或根據融
資租約分開出租），則本集團將各部份獨立
入賬。若該等部份不可分開出售，則物業僅
於持作生產或供應貨品或服務或管理用途之
部分並不重大時，方會列作投資物業。
管理層須判斷個別物業之附帶設施是否重大
而導致物業不合資格列為投資物業。
估計之不明朗因素
以下為大有可能導致下一財政年度之資產及
負債賬面值須作重大調整之未來主要假設及
結算日其他主要估計不明朗因素主要來源。
遞延稅項資產
在有可扣稅暫時差額、承前之未動用稅項資
產及未動用稅項虧損可供用於抵銷應課稅溢
利之情況下，遞延稅項資產乃就所有可扣稅
之暫時差額、承前之未動用稅項資產及未動
用稅項虧損確認。倘本集團有關公司未來之
實際或預期稅務狀況與原先估計不同，則上
述差額將會對在有關估計改變期間確認遞延
稅項資產及所得稅支出構成影響。