Haier 2008 Annual Report Download - page 61

Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
59
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
2.2 Impact of New and Revised Hong Kong
Financial Reporting Standards (Cont’d)
The principal effects of adopting these new and revised HKFRSs
are as follows:
(a) Amendments to HKAS 39 Financial Instruments:
Recognition and Measurement and HKFRS 7 Financial
Instruments: Disclosures – Reclassification of Financial
Assets
The amendments to HKAS 39 permit an entity to reclassify
a non-derivative financial asset classified as held for trading,
other than a financial asset designated by an entity as at fair
value through profit or loss upon initial recognition, out of the
fair value through profit or loss category if the financial assets
is no longer held for the purpose of selling or repurchasing
in the near term, if specified criteria are met.
A debt instrument that would have met the definition of loans
and receivables (if it had not been required to be reclassified as
held for trading at initial recognition) may be classified out of
the fair value through profit or loss category or (if it had not
been designated as available for sale) may be classified out
of the available-for-sale category to the loans and receivables
category if the entity has the intention and ability to hold it
for the foreseeable future or until maturity.
In rare circumstances, financial assets that are not eligible
for classification as loans and receivables may be transferred
from the held-for-trading category to the available-for-sale
category or to the held-to-maturity category (in the case of
a debt instrument), if the financial asset is no longer held for
the purpose of selling or repurchasing in the near term.
The financial asset shall be reclassified at its fair value on
the date of reclassification and the fair value of the financial
asset on the date of reclassification becomes its new cost or
amortised cost, as applicable. The amendments to HKFRS 7
require extensive disclosures of any financial asset reclassified in
the situations described above. The amendments are effective
from 1 July 2008.
As the Group has not reclassified any of its financial instruments,
the amendments have had no impact on the financial position
or results of operations of the Group.
2.2 新訂及經修訂香港財務報告準則
之影響 （續）
採納新訂及經修訂香港財務報告準則之主要影
響如下：
(a) 香港會計準則第39號 金融工具：確認及計
量及香港財務報告準則第7號金融工具：
披露－財務資產重新分類
之修訂本
香港會計準則第39號（修訂本）允許實體在
符合特定標準之情況下，將非衍生財務資
產重新分類為持作買賣之財務資產，惟經
實體於初始確認時被指定為透過損益賬按
公平值列賬之財務資產除外，倘財務資產
不再因近期出售或購回目的而持有，則不
再屬於透過損益賬按公平值列賬之類別。
一項符合貸款及應收賬款定義之債務工具
（如於初始確認時未被要求重新歸類為持
作買賣）可從透過損益賬按公平值列賬之
類別或（如未被指定為可供出售）可供出售
類別分類為「貸款及應收賬款」類別，前提
是該實體有意圖及能力在可預見之未來持
有該資產或將該資產持有至到期。
在極少數情況下，不符合條件分類為貸款
及應收賬款之財務資產，可由持作買賣資
產轉為可供出售或持至到期資產（適用於
債務工具）類別，前提是該項財務資產不
再是以近期出售或購回為目的而持有。
財務資產須按其重新分類日期之公平值進
行重新分類，且財務資產於重新分類日期
之公平值成為其新成本或攤銷成本（如適
用）。香港財務報告準則第7號（修訂本）要
求對按上述情形重新分類之任何財務資產
作出詳盡披露。該項修訂自二零零八年七
月一日起生效。
由於本集團未對任何財務資產進行重新分
類，該等修訂對本集團之財務狀況或經營
業績並無影響。
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