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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
71
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)
Fair value
The fair value of investments that are actively traded in organised
financial markets is determined by reference to quoted market
bid prices at the close of business at the balance sheet date. For
investments where there is no active market, fair value is determined
using valuation techniques. Such techniques include using recent
arm’s length market transactions; reference to the current market
value of another instrument which is substantially the same; a
discounted cash flow analysis; and option pricing models.
Impairment of financial assets
The Group assesses at each balance sheet date whether there is
any objective evidence that a financial asset or a group of financial
assets is impaired.
Assets carried at amortised cost
If there is objective evidence that an impairment loss on loans
and receivables carried at amortised cost has been incurred, the
amount of the loss is measured as the difference between the asset’s
carrying amount and the present value of estimated future cash
flows (excluding future credit losses that have not been incurred)
discounted at the financial asset’s original effective interest rate
(i.e., the effect interest rate computed at initial recognition). The
carrying amount of the asset is reduced either directly or through
the use of an allowance account. The amount of the impairment
loss is recognised in the income statement. Loans and receivables
together with any associated allowance are written off when there
is no realistic prospect of future recovery.
If, in a subsequent period, the amount of the impairment loss
decreases and the decrease can be related objectively to an event
occurring after the impairment was recognised, the previously
recognised impairment loss is reversed by adjusting the allowance
account. Any subsequent reversal of an impairment loss is recognised
in the income statement, to the extent that the carrying value of
the asset does not exceed its amortised cost at the reversal date.
2.4 主要會計政策概要
（續）
投資及其他財務資產
（續）
公平值
於有組織金融市場交投活躍之投資之公平值，
乃參考於結算日營業時間結束時所報市場買入
價而釐定。對於並無活躍市場之投資，公平值
利用估值技術釐定。有關技術包括使用最近公
平市場交易；參考大致相同之另一工具之現行
市值；貼現現金流量分析及期權定價模式。
財務資產減值
本集團於各結算日評估有否客觀證據顯示一項
或一組財務資產出現減值。
按攤銷成本列賬之資產
如有客觀證據顯示按攤銷成本列賬之貸款及應
收賬項出現減值虧損，則虧損額按資產賬面值
與以財務資產原有實際利率（即於首次確認時
所計算之實際利率）貼現之估計未來現金流量現
值（不包括尚未產生之未來信貸虧損）之差額釐
定。資產賬面值直接或透過撥備賬扣減。減值
虧損數額於收益表確認。貸款及應收賬項連同
任何相關撥備於未來並無實際機會可收回款項
時撇銷。
若在往後期間，減值虧損數額減少，並可客觀
地認為該項減少與減值確認後發生之事項有
關，則將過往已確認之減值虧損透過調整撥備
賬撥回。減值虧損之任何其後撥回於收益表確
認，而資產賬面值不得超過撥回當日之攤銷成
本。
56432.27b!Opuft/joee!!!8256432.27b!Opuft/joee!!!82 33050311:!!!5;27;1733050311:!!!5;27;17