Haier 2009 Annual Report Download - page 86
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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
84
2.4 Summary of Significant Accounting
Policies (Cont’d)
Financial liabilities (Cont’d)
Loans and borrowings
(Cont’d)
Amortised cost is calculated by taking into account any discount or
premium on acquisition and fees or costs that are an integral part
of the effective interest rate. The effective interest rate amortisation
is included in finance costs in the income statement.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation under the
liability is discharged or cancelled, or expires.
When an existing financial liability is replaced by another from the
same lender on substantially different terms, or the terms of an
existing liability are substantially modified, such an exchange or
modification is treated as a derecognition of the original liability
and the recognition of a new liability, and the difference between
the respective carrying amounts is recognised in the income
statement.
Offsetting of financial instruments
Financial assets and financial liabilities are offset and the net amount
is reported in the statement of financial position if, and only if,
there is a currently enforceable legal right to offset the recognised
amounts and there is an intention to settle on a net basis, or to
realise the assets and settle the liabilities simultaneously.
Fair value of financial instruments
The fair value of financial instruments that are traded in active
markets is determined by reference to quoted market prices or
dealer price quotations (bid price for long positions and ask price
for short positions), without any deduction for transaction costs.
For financial instruments where there is no active market, the fair
value is determined using appropriate valuation techniques. Such
techniques include using recent arm's length market transactions;
reference to the current market value of another instrument which
is substantially the same and a discounted cash flow analysis.
2.4
貸款及借貸
終止確認財務負債