Haier 2009 Annual Report Download - page 95
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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 93
3. Significant Accounting Judgements and
Estimates
The preparation of the Group’s financial statements requires
management to make judgements, estimates and assumptions
that affect the reported amounts of revenue, expenses, assets and
liabilities, and the disclosure of contingent liabilities, at the end of
the reporting period. However, uncertainty about these assumptions
and estimates could result in outcomes that could require a material
adjustment to the carrying amounts of the assets or liabilities
affected in the future.
Judgements
In the process of applying the Group’s accounting policies,
management has made the following judgements, apart from
those involving estimations, which have the most significant effect
on the amounts recognised in the financial statements:
Operating lease commitments – Group as lessor
The Group has entered into commercial property leases on its
property portfolio. The Group has determined, based on an
evaluation of the terms and conditions of the arrangements, that
it retains all the significant risks and rewards of ownership of these
properties which are leased out on operating leases.
Classification between investment properties and owner-
occupied properties
The Group determines whether a property qualifies as an investment
property, and has developed criteria in making that judgement.
Investment property is a property held to earn rentals or for capital
appreciation or both. Therefore, the Group considers whether a
property generates cash flows largely independently of the other
assets held by the Group.
3.
經營租約承擔－本集團作為出租人
投資物業及擁有者自佔物業之分類