Haier 2009 Annual Report Download - page 80
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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
78
2.4 Summary of Significant Accounting
Policies (Cont’d)
Investments and other financial assets (Cont’d)
Available-for-sale financial investments
Available-for-sale financial investments are non-derivative financial
assets in listed and unlisted equity securities. Equity investments
classified as available for sale are those which are neither classified
as held for trading nor designated at fair value through profit or
loss. Debt securities in this category are those which are intended
to be held for an indefinite period of time and which may be sold
in response to needs for liquidity or in response to changes in the
market conditions.
After initial recognition, available-for-sale financial investments are
subsequently measured at fair value, with unrealised gains or losses
recognised as other comprehensive income in the available-for-sale
investment valuation reserve until the investment is derecognised, at
which time the cumulative gain or loss is recognised in the income
statement in other income, or until the investment is determined to
be impaired, at which time the cumulative gain or loss is recognised
in the income statement and removed from the available-for-sale
investment valuation reserve. Interest and dividends earned are
reported as interest income and dividend income, respectively and
are recognised in the income statement as “Other income” in
accordance with the policies set out for “Revenue recognition”
below.
When the fair value of unlisted equity securities cannot be reliably
measured because (a) the variability in the range of reasonable
fair value estimates is significant for that investment or (b) the
probabilities of the various estimates within the range cannot be
reasonably assessed and used in estimating fair value, such securities
are stated at cost less any impairment losses.
2.4
可供出售財務投資
(a)
(b)