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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
60
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)
(b) HK(IFRIC)-Int 11 HKFRS 2 Group and Treasury Share
Transactions
HK(IFRIC)-Int 11 requires arrangements whereby an employee
is granted rights, to the Group’s equity instruments to be
accounted for as an equity-settled scheme, even if the Group
buys the instruments from another party, or the shareholders
provide the equity instruments needed. HK(IFRIC)-Int 11 also
addresses the accounting for share-based payment transactions
involving two or more entities within the Group. As the Group
currently has no such transactions, the interpretation has had
no impact on the financial position or results of operations
of the Group.
(c) HK(IFRIC)-Int 12 Service Concession Arrangements
HK(IFRIC)-Int 12 applies to service concession operators and
explains how to account for the obligations undertaken and
the rights received in service concession arrangements. No
member of the Group is an operator and, therefore, this
interpretation has had no impact on the financial position or
results of operations of the Group.
(d) HK(IFRIC)-Int 14 HKAS 19 – The Limit on a Defined
Benefit Asset, Minimum Funding Requirements and their
Interaction
HK(IFRIC)-Int 14 addresses how to assess the limit under
HKAS 19 Employee Benefits, on the amount of a refund or
a reduction in future contributions in relation to a defined
benefit scheme that can be recognised as an asset, including
situations when a minimum funding requirement exists. As
the Group has no defined benefit scheme, this interpretation
has had no effect on these financial statements.
2.2 新訂及經修訂香港財務報告準則
之影響
（續）
(b) 香港（國際財務匯報準則）－詮釋第11號
香
港財務報告準則第2號－集團及庫存股份
交易
香港（國際財務匯報準則）－詮釋第11號
要求僱員被授予與本集團權益工具相關權
利之協議作為權益支付計劃進行核算，即
使在本集團從另一方購買權益工具，或股
東提供所需之權益工具之情況下，亦是如
此。香港（國際財務匯報準則）－詮釋第11
號亦要求以股份為基礎之付款交易須包括
本集團之兩間或以上實體。由於本集團現
時並無該等交易，該項詮釋對本集團之財
務狀況或經營業績並無影響。
(c) 香港（國際財務匯報準則）－詮釋第12號
特
許服務權安排
香港（國際財務匯報準則）－詮釋第12號適
用於特許服務權經營者，闡明如何對特許
服務權安排所承擔之責任及獲得之權利進
行列賬。由於本集團之成員公司均非經營
者，故該項詮釋對本集團之財務狀況或經
營業績並無影響。
(d) 香港（國際財務匯報準則）－詮釋第14號
香港會計準則第19號－界定福利資產之限
制、最低資金要求和兩者之互相關係
香港（國際財務匯報準則）－詮釋第14號規
定企業應如何確定香港會計準則第19號
員
工福利
就有關界定福利計劃所訂立之公積
金金額或降低未來供款金額（包括存在最
低資金要求之情況）確認為資產之限制。
由於本集團並無界定福利計劃，故該項詮
釋對該等財務報表並無影響。
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