Haier 2009 Annual Report Download - page 84
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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
82
2.4 Summary of Significant Accounting
Policies (Cont’d)
Impairment of financial assets (Cont’d)
Assets carried at cost
If there is objective evidence that an impairment loss has been
incurred on an unquoted equity instrument that is not carried at
fair value because its fair value cannot be reliably measured, 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 discounted at the current market rate of return for a
similar financial asset. Impairment losses on these assets are not
reversed.
Available-for-sale financial investments
For available-for-sale financial investments, the Group assesses at
the end of each reporting period whether there is objective evidence
that an investment or a group of investments is impaired.
If an available-for-sale asset is impaired, an amount comprising
the difference between its cost (net of any principal payment
and amortisation) and its current fair value, less any impairment
loss previously recognised in the income statement, is removed
from other comprehensive income and recognised in the income
statement.
In the case of equity investments classified as available for sale,
objective evidence would include a significant or prolonged
decline in the fair value of an investment below its cost. The
determination of what is “significant” or “prolonged” requires
judgement. “Significant” is evaluated against the original cost of
the investment and “prolonged” against the period in which the
fair value has been below its original cost. Where there is evidence
of impairment, the cumulative loss – measured as the difference
between the acquisition cost and the current fair value, less any
impairment loss on that investment previously recognised in the
income statement – is removed from other comprehensive income
and recognised in the income statement. Impairment losses on equity
instruments classified as available for sale are not reversed through
the income statement. Increases in their fair value after impairment
are recognised directly in other comprehensive income.
2.4
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