Haier 2009 Annual Report Download - page 83
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 81
2.4 Summary of Significant Accounting
Policies (Cont’d)
Impairment of financial assets (Cont’d)
Financial assets carried at amortised cost
For financial assets carried at amortised cost, the Group first assesses
individually whether objective evidence of impairment exists for
financial assets that are individually significant, or collectively for
financial assets that are not individually significant. If the Group
determines that no objective evidence of impairment exists for an
individually assessed financial asset, whether significant or not, it
includes the asset in a group of financial assets with similar credit
risk characteristics and collectively assesses them for impairment.
Assets that are individually assessed for impairment and for which
an impairment loss is, or continues to be, recognised are not
included in a collective assessment of impairment.
If there is objective evidence that an impairment loss has been
incurred, the amount of the loss is measured as the difference
between the asset’s carrying amount and the present value of
estimated future cash flows (excluding future credit losses that
have not yet been incurred). The present value of the estimated
future cash flows is discounted at the financial asset’s original
effective interest rate (i.e., the effective interest rate computed
at initial recognition). If a loan has a variable interest rate, the
discount rate for measuring any impairment loss is the current
effective interest rate.
The carrying amount of the asset is reduced either directly or
through the use of an allowance account and the amount of the loss
is recognised in the income statement. Interest income continues to
be accrued on the reduced carrying amount and is accrued using
the rate of interest used to discount the future cash flows for the
purpose of measuring the impairment loss. Loans and receivables
together with any associated allowance are written off when there
is no realistic prospect of future recovery.
If, in a subsequent period, the amount of the estimated impairment
loss increases or decreases because of an event occurring after the
impairment was recognised, the previously recognised impairment
loss is increased or reduced by adjusting the allowance account.
If a future write-off is later recovered, the recovery is credited to
the income statement.
2.4
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