Haier 2009 Annual Report Download - page 78
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
76
2.4 Summary of Significant Accounting
Policies (Cont’d)
Investments and other financial assets
Initial recognition and measurement
Financial assets within the scope of IAS 39 are classified as financial
assets at fair value through profit or loss, loans and receivables,
and available-for-sale financial assets, or as derivatives designated
as hedging instruments in an effective hedge, as appropriate. The
Group determines the classification of its financial assets at initial
recognition. When financial assets are recognised initially, they
are measured at fair value, plus, in the case of investments not at
fair value through profit or loss, directly attributable transaction
costs.
All regular way purchases and sales of financial assets are recognised
on the trade date, that is, the date that the Group commits to
purchase or sell the asset. Regular way purchases or sales are
purchases or sales of financial assets that require delivery of assets
within the period generally established by regulation or convention
in the marketplace.
The Group’s financial assets include cash and bank balances and
trade and other receivables.
Subsequent measurement
The subsequent measurement of financial assets depends on their
classification as follows:
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss include financial
assets held for trading. Financial assets are classified as held for
trading if they are acquired for the purpose of sale in the near term.
This category includes derivative financial instruments entered into
by the Group that are not designated as hedging instruments in
hedge relationships as defined by IAS 39. Financial assets at fair
value through profit or loss are carried in the statement of financial
position at fair value with changes in fair value recognised in the
income statement. These net fair value changes do not include
any dividends on these financial assets, which are recognised in
accordance with the policy set out for “Revenue recognition”
below.
2.4
首次確認及計量
39
其後計量
透過損益賬按公平值列賬之財務資產
39