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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
79
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)
Employee benefits
Pension schemes
The Group operates a defined contribution Mandatory Provident
Fund retirement benefits scheme (the “MPF Scheme”) under the
Mandatory Provident Fund Schemes Ordinance for those employees
who are eligible to participate in the MPF Scheme. Contributions
are made based on a percentage of the employees’ basic salaries
and are charged to the income statement as they become payable
in accordance with the rules of the MPF Scheme. The assets of
the MPF Scheme are held separately from those of the Group
in an independently administrated fund. The Group’s employer
contributions vest fully with the employees when contributed into
the MPF Scheme.
The employees of the Group’s subsidiaries which operate in Mainland
China are required to participate in a central pension scheme
operated by the local municipal government. These subsidiaries are
required to contribute a certain percentage of their payroll costs to
the central pension scheme. The contributions are charged to the
income statement as they become payable in accordance with the
rules of the central pension scheme.
Borrowing costs
Borrowings costs directly attributable to the acquisition, construction
or production of qualifying assets, i.e., assets that necessarily take a
substantial period of time to get ready for their intended use or sale,
are capitalised as part of the cost of those assets. The capitalisation
of such borrowing costs ceases when the assets substantially
ready for their intended use or sale. Investment income earned
on the temporary investment of specific borrowings pending their
expenditure on qualifying assets is deducted from the borrowing
costs capitalised.
Borrowing costs are recognised as expenses in the income statement
in the period in which they are incurred.
2.4 主要會計政策概要
（續）
僱員福利
退休金計劃
本集團根據強制性公積金計劃條例為合資格參
與強制性公積金退休福利計劃（「強積金計劃」）
之僱員設立定額供款強積金計劃。供款按僱員
基本薪金之百分比計算，於供款根據強積金計
劃規定成為應付賬款時自收益表扣除。強積金
計劃資產與本集團資產分開持有，由獨立管理
之基金持有。本集團之僱主供款於向強積金計
劃作出供款時全數歸屬於僱員。
本集團中國大陸附屬公司僱員須參與由地方市
政府營運之中央退休金計劃。此等附屬公司須
向中央退休金計劃作出相當於其工資成本某一
百分比之供款。供款於根據中央退休金計劃規
定成為應付賬款時自收益表扣除。
借貸成本
由收購、建築或生產合資格資產（即需相當長時
間方可作擬定用途或出售之資產）所直接產生之
借貸成本乃資本化為該等資產之部分成本。當
資產大致可作擬定用途或出售時，則不再將該
等借貸成本資本化。個別借貸於用作合資格資
產開支前之暫時性投資所賺取之投資收入，乃
於已資本化之借貸成本中扣除。
借貸成本於其產生期間在收益表列作開支。
56432.27b!Opuft/joee!!!8:56432.27b!Opuft/joee!!!8: 33050311:!!!5;27;2133050311:!!!5;27;21