Haier 2008 Annual Report Download - page 84

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
82
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
3. Significant Accounting Judgements and
Estimates (Cont’d)
Judgements (Cont’d)
Classification between investment properties and owner-
occupied properties (Cont’d)
Some properties comprise a portion that is held to earn rentals or
for capital appreciation and another portion that is held for use in
the production or supply of goods or services or for administrative
purposes. If these portions could be sold separately (or leased
out separately under a finance lease), the Group accounts for the
portions separately. If the portions could not be sold separately,
the property is an investment property only if an insignificant
portion is held for use in the production or supply of goods or
services or for administrative purposes. Judgement is made on an
individual property basis to determine whether ancillary services
are so significant that a property does not qualify as an investment
property.
Estimation uncertainty
The key assumptions concerning the future and other key sources
of estimation uncertainty at the balance sheet date, that have a
significant risk of causing a material adjustment to the carrying
amounts of assets and liabilities within the next financial year, are
discussed below.
Deferred tax assets
Deferred tax assets are recognised for all deductible temporary
differences, carryforward of unused tax credits and unused tax
losses, to the extent that it is probable that taxable profit will
be available against which the deductible temporary differences,
and the carryforward of unused tax credits and unused tax losses
can be utilised. Where the actual or expected tax positions of the
relevant companies of the Group in future are different from the
original estimate, such differences will impact the recognition of
deferred tax assets and income tax charge in the period in which
such estimate has been changed.
3. 重大會計判斷及估計 （續）
判斷 （續）
投資物業及擁有者自佔物業之分類 （續）
若干物業包括持作賺取租金或資本增值之部分
及持作生產或供應貨品或服務或管理用途之部
分。若該等部分可分開出售（或根據融資租約分
開出租），則本集團將各部分獨立入賬。若該等
部分不可分開出售，則物業僅於持作生產或供
應貨品或服務或管理用途之部分並不重大時，
方會列作投資物業。本集團判斷個別物業之附
帶服務是否重大而導致物業不合資格列為投資
物業。
估計之不明朗因素
以下為大有可能導致下一財政年度之資產及負
債賬面值須作重大調整之未來主要假設及結算
日其他主要估計不明朗因素主要來源。
遞延稅項資產
在有可扣稅暫時差額、承前之未動用稅項抵免
及未動用稅項虧損可供用於抵銷應課稅溢利之
情況下，遞延稅項資產乃就所有可扣稅之暫時
差額、承前之未動用稅項抵免及未動用稅項虧
損確認。倘本集團有關公司未來之實際或預期
稅務狀況與原先估計不同，則上述差額將會對
在有關估計改變期間確認遞延稅項資產及所得
稅支出構成影響。
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