Haier 2009 Annual Report Download - page 96
Download and view the complete annual report
Please find page 96 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
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
94
3. Significant Accounting Judgements and
Estimates (Cont’d)
Judgements (Cont’d)
Classification between investment properties and owner-
occupied properties (Cont’d)
Some properties comprise a portion that is held to earn rentals or
for capital appreciation and another portion that is held for use in
the production or supply of goods or services or for administrative
purposes. If these portions could be sold separately (or leased
out separately under a finance lease), the Group accounts for the
portions separately. If the portions could not be sold separately,
the property is an investment property only if an insignificant
portion is held for use in the production or supply of goods or
services or for administrative purposes. Judgement is made on an
individual property basis to determine whether ancillary services
are so significant that a property does not qualify as an investment
property.
Estimation uncertainty
The key assumptions concerning the future and other key sources
of estimation uncertainty at the end the of reporting period, that
have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next financial
year, are discussed below.
Deferred tax assets
Deferred tax assets are recognised for all deductible temporary
differences, carryforward of unused tax credits and unused tax
losses, to the extent that it is probable that taxable profit will
be available against which the deductible temporary differences,
and the carryforward of unused tax credits and unused tax losses
can be utilised. Where the actual or expected tax positions of the
relevant companies of the Group in future are different from the
original estimate, such differences will impact the recognition of
deferred tax assets and income tax charge in the period in which
such estimate has been changed.
3.
投資物業及擁有者自佔物業之分類
遞延稅項資產