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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
70
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 (Cont’d)
Loans and receivables
Loans and receivables are non-derivative financial assets with
fixed or determinable payments that are not quoted in an active
market. Such assets are subsequently carried at amortised cost using
the effective interest method less any allowance for impairment.
Amortised cost is calculated taking into account any discount or
premium on acquisition and includes fees that are an integral
part of the effective interest rate and transaction costs. Gains and
losses are recognised in the income statement when the loans and
receivables are derecognised or impaired, as well as through the
amortisation process.
Available-for-sale financial assets
Available-for-sale financial assets are non-derivative financial
assets in listed and unlisted equity securities that are designated
as available for sale or are not classified in any of the other two
categories. After initial recognition, available-for-sale financial assets
are measured at fair value, with gains or losses recognised as a
separate component of equity until the investment is derecognised
or until the investment is determined to be impaired, at which
time the cumulative gain or loss previously reported in equity is
included in the income statement. Interest and dividends earned
are reported as interest income and dividend income, respectively
and are recognised in the income statement as “Other income”
in accordance with the policies set out for “Revenue recognition”
below. Losses arising from the impairment of such investments
are recognised in the income statement as “Impairment loss on
available-for-sale financial assets” and are transferred from the
available-for-sale investment revaluation reserve.
When the fair value of unlisted equity securities cannot be reliably
measured because (a) the variability in the range of reasonable
fair value estimates is significant for that investment or (b) the
probabilities of the various estimates within the range cannot be
reasonably assessed and used in estimating fair value, such securities
are stated at cost less any impairment losses.
2.4 主要會計政策概要
（續）
投資及其他財務資產
（續）
貸款及應收賬項
貸款及應收賬項為有指定或可釐定付款金額而
在活躍市場並無報價之非衍生財務資產。該等
資產其後以實際利息法按攤銷成本減任何減值
撥備列賬。攤銷成本於計及任何收購折讓或溢
價後計算，並包括屬實際利率及交易成本一部
分之費用。有關損益於貸款及應收賬項終止確
認或減值時以及透過攤銷在收益表確認。
可供出售財務資產
可供出售財務資產為上市及非上市股本證券之
非衍生財務資產，而此等資產被指定為可供出
售或並無分類為任何其他兩個類別。於首次確
認後，可供出售財務資產按公平值計量，損益
獨立確認為權益之部分，直至該投資被終止確
認或直至該投資被釐定為減值為止，屆時過往
於權益呈報之累計損益計入收益表。所賺取之
利息及股息分別呈報為利息收入及股息收入，
並根據下文「收入確認」所載之政策於收益表確
認為「其他收入」。該等投資減值所產生之虧損
於收益表確認為「可供出售財務資產之減值虧
損」，並轉撥自可供出售投資重估儲備。
倘非上市股本證券之公平值因(a)合理公平值估
計之範圍變動對投資屬重大或(b)於該範圍內多
項估計之概率無法可靠地評估及用於估計公平
值，而無法可靠地計量，則有關證券按成本減
任何減值虧損列賬。
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