Haier 2008 Annual Report Download - page 74

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
72
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)
Impairment of financial assets (Cont’d)
Assets carried at amortised cost (Cont’d)
In relation to trade and other receivables, a provision for impairment
is made when there is objective evidence (such as the probability
of insolvency or significant financial difficulties of the debtor and
significant changes in the technological, market, economic or legal
environment that have an adverse effect on the debtor) that the
Group will not be able to collect all of the amounts due under the
original terms of an invoice. The carrying amount of the receivables
is reduced through the use of an allowance account. Impaired debts
are derecognised when they are assessed as uncollectible.
Assets carried at cost
If there is objective evidence that an impairment loss has been
incurred on an unquoted equity instrument that is not carried at
fair value because its fair value cannot be reliably measured, 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 discounted at the current market rate of return for a
similar financial asset. Impairment losses on these assets are not
reversed.
Available-for-sale financial assets
If an available-for-sale asset is impaired, an amount comprising
the difference between its cost (net of any principal payment and
amortisation) and its current fair value, less any impairment loss
previously recognised in the income statement, is transferred from
equity to the income statement. A provision for impairment is
made for an available-for-sale equity investment when there has
been a significant or prolonged decline in the fair value below its
cost or where other objective evidence of impairment exists. The
determination of what is “significant” or “prolonged” requires
judgement. In addition, the Group evaluates other factors, such as
the share price volatility. Impairment losses on equity instruments
classified as available for sale are not reversed through the income
statement.
2.4 主要會計政策概要 （續）
財務資產減值 （續）
按攤銷成本列賬之資產 （續）
就應收貿易賬款及其他應收賬款而言，倘有客
觀證據（如債務人無力償債或面臨重大財務困
難之可能性以及科技、市場經濟或法律環境出
現對債務人構成不利影響之重大轉變）證明本集
團將不能按照發票之原有條款收回所有到期金
額，則作出減值撥備。應收款項之賬面值透過
撥備賬扣減。出現減值之債務倘評估為不可收
回，則終止確認。
按成本列賬之資產
如有客觀證據顯示並非按公平值列賬之非掛牌
股本工具乃因其公平值無法可靠地計量而出現
減值虧損，則虧損額按資產賬面值與以類似財
務資產之現行市場回報率貼現之估計未來現金
流量現值之差額釐定。該等資產之減值虧損不
予撥回。
可供出售財務資產
倘可供出售資產減值，則一筆相等於其成本（扣
除任何本金及攤銷）與其現行公平值之差額，減
先前在收益表中確認之任何減值虧損之金額，
自權益轉撥至收益表。倘公平值重大或長期下
跌至低於其成本或有其他客觀證據顯示出現減
值，則將就可供出售股本投資作出減值撥備。
釐定「重大」或「長期」則需作出判斷。此外，本
集團評估股價波幅等其他因素。分類為可供出
售股本工具之減值虧損不會透過收益表撥回。
56432.27b!Opuft/joee!!!8356432.27b!Opuft/joee!!!83 33050311:!!!5;27;1733050311:!!!5;27;17