Haier 2010 Annual Report Download - page 102

31 December 2010
二零一零年十二月三十一日
NOTES TO FINANCIAL STATEMENTS
財務報表附註
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
100
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Operating leases
Leases where substantially all the rewards and risks of ownership
of assets remain with the lessor are accounted for as operating
leases. Where the Group is the lessor, assets leased by the Group
under operating leases are included in non-current assets, and
rentals receivable under the operating leases are credited to the
income statement on the straight-line basis over the lease terms.
Where the Group is the lessee, rentals payable under operating
leases are charged to the income statement on the straight-line
basis over the lease terms.
Prepaid land lease payments under operating leases are initially
stated at cost and subsequently recognised on the straight-line
basis over the lease terms.
Investments and other financial assets
Initial recognition and measurement
Financial assets within the scope of IAS 39 are classified as financial
assets at fair value through profit or loss, loans and receivables, and
available-for-sale financial investments, or as derivatives designated
as hedging instruments in an effective hedge, as appropriate. The
Group determines the classification of its financial assets at initial
recognition. When financial assets are recognised initially, they are
measured at fair value, plus, in the case of investments not at fair
value through profit or loss, directly attributable transaction costs.
All regular way purchases and sales of financial assets are recognised
on the trade date, that is, the date that the Group commits to
purchase or sell the asset. Regular way purchases or sales are
purchases or sales of financial assets that require delivery of assets
within the period generally established by regulation or convention
in the marketplace.
The Group’s financial assets include cash and bank balances, trade
and other receivables and available-for-sale investments.
Subsequent measurement
The subsequent measurement of financial assets depends on their
classification as follows:
2.4 主要會計政策概要 （續）
經營租約
凡資產擁有權之絕大部分回報及風險仍由出租
人享有及承擔之租約，均列為經營租約。倘本
集團為出租人，本集團根據經營租約出租之資
產乃計入非流動資產內，而經營租約項下之應
收租金則按直線法在租期內入賬收益表。倘本
集團為承租人，則根據該等經營租約應付之租
金乃以直線法按租期在收益表扣除。
經營租約之預付土地租賃款首先按成本列賬，
其後以直線法按租期確認。
投資及其他財務資產
首次確認及計量
根據國際會計準則第39號，財務資產可分類為
透過損益賬按公平值列賬之財務資產、貸款及
應收賬款、可供出售財務投資，或視為有效對
沖之對沖工具（視情況而定）。本集團在首次確
認時決定財務資產之分類。首次確認財務資產
時，按公平值計量，倘投資並非透過損益賬按
公平值列賬，則應加上直接歸屬於該投資之交
易費用。
所有按正規買賣之財務資產於交易當日（即本集
團承諾購買或出售資產之日期）確認。財務資產
之正規買賣指須於市場一般既定規例或慣例所
規定之期限內交付資產之財務資產買賣。
本集團之財務資產包括現金及銀行結餘、應收
貿易賬款及其他應收賬款以及可供出售投資。
其後計量
財務資產之其後計量取決於以下之分類：