Haier 2008 Annual Report Download - page 75

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
73
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)
Derecognition of financial assets
A financial asset (or, where applicable, a part of a financial asset or
part of a group of similar financial assets) is derecognised where:
• the rights to receive cash flows from the asset have expired;
• the Group retains the rights to receive cash flows from the
asset, but has assumed an obligation to pay them in full
without material delay to a third party under a “pass-through”
arrangement; or
• the Group has transferred its rights to receive cash flows from
the asset and either (a) has transferred substantially all the
risks and rewards of the asset, or (b) has neither transferred
nor retained substantially all the risks and rewards of the asset,
but has transferred control of the asset.
Where the Group has transferred its rights to receive cash flows
from an asset and has neither transferred nor retained substantially
all the risk and rewards of the asset nor transferred control of
the asset, the asset is recognised to the extent of the Group’s
continuing involvement in the asset. Continuing involvement that
takes the form of a guarantee over the transferred asset is measured
at the lower of the original carrying amount of the asset and
the maximum amount of consideration that the Group could be
required to repay.
Where continuing involvement takes the form of a written and/
or purchased option (including a cash-settled option or similar
provision) on the transferred asset, the extent of the Group’s
continuing involvement is the amount of the transferred asset
that the Group may repurchase, except in the case of a written
put option (including a cash-settled option or similar provision) on
an asset measured at fair value, where the extent of the Group’s
continuing involvement is limited to the lower of the fair value of
the transferred asset and the option exercise price.
2.4 主要會計政策概要 （續）
終止確認財務資產
在下列情況，財務資產（或財務資產一部分或一
組同類財務資產之一部分（視情況而定））將終止
確認：
• 收取資產現金流量之權利屆滿；
• 本集團保留收取資產現金流量之權利，惟
須根據「轉讓」安排承擔無重大延誤地向第
三方全數付款之責任；或
• 本集團轉讓收取資產現金流量之權利及(a)
轉讓絕大部分資產之風險及回報，或(b)並
無轉讓或保留絕大部分資產之所有風險及
回報，惟轉讓資產控制權。
倘本集團轉讓收取資產所得現金流量之權利，
但並無轉讓或保留該項資產之絕大部分風險及
回報，亦無轉讓該項資產之控制權，而本集團
將持續涉及該項資產，則會將該項資產確認入
賬。持續涉及資產指本集團就所轉讓資產提供
擔保，以該項資產之原賬面值及本集團或須支
付之代價最高金額（以較低者為準）計算。
若持續涉及所轉讓資產屬於書面及╱或認購期
權（包括現金結算期權或同類規定），則本集團
持續涉及資產之程度以本集團可購回之所轉讓
資產數額為限，惟若屬按公平值計量之資產書
面認沽期權（包括現金結算期權或同類規定），
則本集團之持續涉及資產之程度僅限於所轉讓
資產之公平值及期權行使價（以較低者為準）。
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