Haier 2008 Annual Report Download - page 71
Download and view the complete annual report
Please find page 71 of the 2008 Haier annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.-
1 -
2
-
3
-
4
-
5
-
6
-
7
-
8
-
9
-
10
-
11
-
12
-
13
-
14
-
15
-
16
-
17
-
18
-
19
-
20
-
21
-
22
-
23
-
24
-
25
-
26
-
27
-
28
-
29
-
30
-
31
-
32
-
33
-
34
-
35
-
36
-
37
-
38
-
39
-
40
-
41
-
42
-
43
-
44
-
45
-
46
-
47
-
48
-
49
-
50
-
51
-
52
-
53
-
54
-
55
-
56
-
57
-
58
-
59
-
60
-
61 -
62 -
63 -
64 -
65 -
66 -
67 -
68 -
69 -
70 -
71 -
72 -
73 -
74 -
75 -
76 -
77 -
78 -
79 -
80 -
81 -
82
-
83
-
84
-
85
-
86
-
87
-
88
-
89
-
90
-
91
-
92
-
93
-
94
-
95
-
96
-
97
-
98
-
99
-
100
-
101
-
102
-
103
-
104
-
105
-
106
-
107
-
108
-
109
-
110
-
111
-
112
-
113
-
114
-
115
-
116
-
117
-
118
-
119
-
120
-
121
-
122
-
123
-
124
-
125
-
126
-
127
-
128
-
129
-
130
-
131
-
132
-
133
-
134
-
135
-
136
-
137
-
138
-
139
-
140
-
141
-
142
-
143
-
144
-
145
-
146
-
147
-
148
 |
 |
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
69
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
2.4 Summary of Significant Accounting Policies
(Cont’d)
Investments and other financial assets
Financial assets in the scope of HKAS 39 are classified as financial
assets at fair value through profit or loss, loans and receivables, and
available-for-sale financial assets, as appropriate. When financial
assets are recognised initially, they are measured at fair value, plus,
in the case of investments not at fair value through profit or loss,
directly attributable transaction costs.
The Group assesses whether a contract contains an embedded
derivative when the Group first becomes a party to it and assesses
whether an embedded derivative is required to be separated from
the host contract when the analysis shows that the economic
characteristics and risks of the embedded derivative are not closely
related to those of the host contract. Reassessment only occurs if
there is a change in the terms of the contract that significantly
modifies the cash flows that would otherwise be required under
the contract.
The Group determines the classification of its financial assets after
initial recognition and, where allowed and appropriate, re-evaluates
this designation at the balance sheet date.
All regular way purchases and sales of financial assets are recognised
on the trade date, that is, the date that the Group commits to
purchase or sell the asset. Regular way purchases or sales are
purchases or sales of financial assets that require delivery of assets
within the period generally established by regulation or convention
in the marketplace.
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss include financial
assets held for trading. Financial assets are classified as held for
trading if they are acquired for the purpose of sale in the near term.
Gains or losses on investments held for trading are recognised in
the income statement. The net fair value gain or loss recognised
in the income statement does not include any dividends on these
financial assets, which are recognised in accordance with the policy
set out for “Revenue recognition” below.
2.4 主要會計政策概要
（續）
投資及其他財務資產
香港會計準則第39號所包含之財務資產視乎
情況而分類為透過損益賬按公平值列賬之財務
資產、貸款及應收賬項，以及可供出售財務資
產。於首次確認時，財務資產以公平值計量，
而若投資並非透過損益賬按公平值列賬，則以
公平值加直接交易成本確認。
當本集團首次成為合約方，本集團會評估合約
是否內含衍生工具，並評估當分析顯示內含衍
生工具之經濟特徵及風險與主合約者並無密切
關係時，內含衍生工具是否需要與主合約分
開。重新評估只會在合約條款改動以致合約原
要求之現金流量有重大修改之情況下進行。
本集團於首次確認後釐定財務資產之分類，並
於許可並合適時在結算日重新評估分類。
所有按正規買賣之財務資產於交易當日（即本集
團承諾購買或出售資產之日期）確認。財務資產
之正規買賣指須於市場一般既定規例或慣例所
規定之期限內交付資產之財務資產買賣。
透過損益賬按公平值列賬之財務資產
透過損益賬按公平值列賬之財務資產包括持作
買賣之財務資產。倘財務資產乃購入作短期內
銷售用途，則分類為持作買賣。持作買賣投資
之損益在收益表確認。於收益表確認之公平值
損益淨額不包括該等財務資產之任何股息，有
關股息乃根據下文「收入確認」所載之政策確
認。
56432.27b!Opuft/joee!!!7:56432.27b!Opuft/joee!!!7: 33050311:!!!5;27;1633050311:!!!5;27;16