Haier 2009 Annual Report Download - page 93
Download and view the complete annual report
Please find page 93 of the 2009 Haier annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.-
1 -
2
-
3
-
4
-
5
-
6
-
7
-
8
-
9
-
10
-
11
-
12
-
13
-
14
-
15
-
16
-
17
-
18
-
19
-
20
-
21
-
22
-
23
-
24
-
25
-
26
-
27
-
28
-
29
-
30
-
31
-
32
-
33
-
34
-
35
-
36
-
37
-
38
-
39
-
40
-
41
-
42
-
43
-
44
-
45
-
46
-
47
-
48
-
49
-
50
-
51
-
52
-
53
-
54
-
55
-
56
-
57
-
58
-
59
-
60
-
61
-
62
-
63
-
64
-
65
-
66
-
67
-
68
-
69
-
70
-
71
-
72
-
73
-
74
-
75
-
76
-
77
-
78
-
79
-
80
-
81
-
82
-
83 -
84 -
85 -
86 -
87 -
88 -
89 -
90 -
91 -
92 -
93 -
94 -
95 -
96 -
97 -
98 -
99 -
100 -
101 -
102 -
103 -
104
-
105
-
106
-
107
-
108
-
109
-
110
-
111
-
112
-
113
-
114
-
115
-
116
-
117
-
118
-
119
-
120
-
121
-
122
-
123
-
124
-
125
-
126
-
127
-
128
-
129
-
130
-
131
-
132
-
133
-
134
-
135
-
136
-
137
-
138
-
139
-
140
-
141
-
142
-
143
-
144
-
145
-
146
-
147
-
148
-
149
-
150
-
151
-
152
-
153
-
154
-
155
-
156
-
157
-
158
-
159
-
160
-
161
-
162
-
163
-
164
 |
 |
31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 91
2.4 Summary of Significant Accounting
Policies (Cont’d)
Borrowing costs
Borrowings costs directly attributable to the acquisition, construction
or production of qualifying assets, i.e., assets that necessarily take
a substantial period of time to get ready for their intended use
or sale, are capitalised as part of the cost of those assets. The
capitalisation of such borrowing costs ceases when the assets
substantially ready for their intended use or sale. Investment
income earned on the temporary investment of specific borrowings
pending their expenditure on qualifying assets is deducted from the
borrowing costs capitalised. All other borrowing costs are expensed
in the period in which they are incurred. Borrowing costs consist
of interest and other costs that an entity incurs in connection with
the borrowing of funds.
Dividends
Final dividends proposed by the directors are classified as a separate
allocation of retained profits within the equity section of the
statement of financial position, until they have been approved
by the shareholders in a general meeting. When these dividends
have been approved by the shareholders and declared, they are
recognised as a liability.
Interim dividends are simultaneously proposed and declared,
because the Company’s bye-laws grant the directors the authority
to declare interim dividends. Consequently, interim dividends are
recognised immediately as a liability when they are proposed and
declared.
2.4