Haier 2008 Annual Report Download - page 83

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
81
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)
Foreign currencies (Cont’d)
For the purpose of the consolidated cash flow statement, the cash
flows of Mainland China subsidiaries are translated into Hong Kong
dollars at the exchange rates ruling at the dates of the cash flows.
Frequently recurring cash flows of Mainland China subsidiaries
which arise throughout the year are translated into Hong Kong
dollars at the weighted average exchange rates for the year.
3. Significant Accounting Judgements and
Estimates
The preparation of the Group’s financial statements requires
management to make judgements, estimates and assumptions
that affect the reported amounts of revenue, expenses, assets
and liabilities, and the disclosure of contingent liabilities, at the
reporting date. However, uncertainty about these assumptions and
estimates could result in outcomes that could require a material
adjustment to the carrying amounts of the assets or liabilities
affected in the future.
Judgements
In the process of applying the Group’s accounting policies,
management has made the following judgements, apart from
those involving estimations, which have the most significant effect
on the amounts recognised in the financial statements:
Operating lease commitments – Group as lessor
The Group has entered into commercial property leases on its
property portfolio. The Group has determined, based on an
evaluation of the terms and conditions of the arrangements, that
it retains all the significant risks and rewards of ownership of these
properties which are leased out on operating leases.
Classification between investment properties and owner-
occupied properties
The Group determines whether a property qualifies as an investment
property, and has developed criteria in making that judgement.
Investment property is a property held to earn rentals or for capital
appreciation or both. Therefore, the Group considers whether a
property generates cash flows largely independently of the other
assets held by the Group.
2.4 主要會計政策概要 （續）
外幣 （續）
就綜合現金流量表而言，中國大陸附屬公司之
現金流量按現金流量日期之匯率換算為港元。
中國大陸附屬公司於整個年度經常產生之現金
流量，按年內之加權平均匯率換算為港元。
3. 重大會計判斷及估計
編製本集團財務報表時，管理層須作出可能影
響於報告日期之收益、費用、資產及負債之呈
報數額以及或然負債之披露事項之判斷、估計
及假設。然而，此等假設及估計之不確定因素
可能導致須於未來為受影響之資產及負債賬面
值作出重大調整。
判斷
採用本集團之會計政策時，除涉及估計者外，
管理層作出以下對財務報表所確認數額有最重
大影響之判斷：
經營租約承擔－本集團為出租人
本集團已就其物業組合訂立商業物業租約。根
據對安排之條款及條件之評估，本集團已決定
保留該等根據經營租約出租之物業擁有權之所
有重大風險及回報。
投資物業及擁有者自佔物業之分類
本集團須決定物業是否屬於投資物業，並已制
訂作出判斷之條件。投資物業指持作賺取租金
及╱或資本增值之物業。因此，本集團須考慮
物業所產生之現金流量是否大致獨立於本集團
所持之其他資產。
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