Haier 2009 Annual Report Download - page 85
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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 83
2.4 Summary of Significant Accounting
Policies (Cont’d)
Financial liabilities
Initial recognition and measurement
Financial liabilities within the scope of IAS 39 are classified as
financial liabilities at fair value through profit or loss, loans and
borrowings, or as derivatives designated as hedging instruments
in an effective hedge, as appropriate. The Group determines the
classification of its financial liabilities at initial recognition.
All financial liabilities are recognised initially at fair value and in the
case of loans and borrowings, plus directly attributable transaction
costs.
The Group’s financial liabilities include trade and other payables
and interest-bearing loans and borrowings.
Subsequent measurement
The measurement of financial liabilities depends on their classification
as follows:
Financial liabilities at fair value through profit or loss
Financial liabilities at fair value through profit or loss include financial
liabilities held for trading and financial liabilities designated upon
initial recognition as at fair value through profit or loss.
Financial liabilities are classified as held for trading if they are
acquired for the purpose of selling 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. Separated embedded derivatives,
are also classified as held for trading unless they are designated as
effective hedging instruments. Gains or losses on liabilities held for
trading are recognised in the income statement. The net fair value
gain or loss recognised in the income statement does not include
any interest charged on these financial liabilities.
Loans and borrowings
After initial recognition, interest-bearing loans and borrowings
are subsequently measured at amortised cost, using the effective
interest rate method unless the effect of discounting would be
immaterial, in which case they are stated at cost. Gains and losses
are recognised in the income statement when the liabilities are
derecognised as well as through the effective interest rate method
amortisation process.
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負債
39
貸款及借貸