Haier 2009 Annual Report Download - page 97
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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 95
3. Significant Accounting Judgements and
Estimates (Cont’d)
Estimation uncertainty (Cont’d)
Write-down of inventories to net realisable value
Write-down of inventories to net realisable value is made based
on the ageing and estimated net realisable value of inventories.
The assessment of the write-down amount involves management’s
judgements and estimates. Where the actual outcome or expectation
in future is different from the original estimate, such differences
will impact the carrying value of the inventories and the write-
down charge/reversal in the period in which such estimate has
been changed.
Product warranty and installation provisions
Product warranty and installation provisions are made based on
sales volume and past experience of the level of installation services
rendered, repairs or returns. The assessment of the provision amount
involves management’s judgements and estimates. Where the actual
outcome or expectation in future is different from the original
estimate, such differences will impact the carrying amount of the
product warranty and installation provisions and the provision
amount charged/reversed in the period in which such estimate
has been changed.
Useful lives of items of property, plant and equipment
Management determines the estimated useful lives and related
depreciation for the Group’s property, plant and equipment. This
estimate is based on the historical experience of the actual useful
lives of items of property, plant and equipment of similar nature
and functions. It could change significantly as a result of technical
innovations and competitor actions in response to industry cycles.
The depreciation charge will increase where the useful lives are
less than the previously estimated useful lives, or management will
write off or write down obsolete or non-strategic assets that have
been abandoned or sold.
Impairment of receivables
The Group maintains an allowance for estimated loss arising from
the inability of its debtors to make the required payments. The Group
makes its estimates based on the ageing of its receivable balances,
debtors’ creditworthiness, and historical write-off experience. If the
financial condition of its debtors was to deteriorate so that the
actual impairment loss might be higher than expected, the Group
would be required to revise the basis of making the allowance.
3.
撇減存貨至可變現淨值
產品保養及安裝撥備
物業、廠房及設備項目之可使用年期
應收賬款減值