Haier 2010 Annual Report Download - page 103

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
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 101
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Investments and other financial assets (Cont’d)
Financial assets at fair value through profit or loss
Financial assets at fair value through profit or loss include financial
assets held for trading and financial assets designated upon initial
recognition as at fair value through profit or loss. Financial assets
are classified as held for trading if they are acquired for the purpose
of sale in the near term. This category includes derivative financial
instruments entered into by the Group that are not designated as
hedging instruments in hedge relationships as defined by IAS 39.
Derivatives, including separated embedded derivatives, are also
classified as held for trading unless they are designated as effective
hedging instruments. Financial assets at fair value through profit or
loss are carried in the statement of financial position at fair value
with changes in fair value recognised in the income statement.
These net fair value changes do not include any dividends or interest
earned on these financial assets, which are recognised in accordance
with the policies set out for “Revenue recognition” below.
The Group evaluates its financial assets at fair value through profit
or loss (held for trading) to assess whether the intent to sell them in
the near term is still appropriate. When the Group is unable to trade
these financial assets due to inactive markets and management’s
intent to sell them in the foreseeable future significantly changes,
the Group may elect to reclassify these financial assets in rare
circumstances. The reclassification from financial assets at fair value
through profit or loss to loans and receivables, available-for-sale
financial assets or held-to-maturity investments depends on the
nature of the assets. This evaluation does not affect any financial
assets designated at fair value through profit or loss using the fair
value option at designation.
Derivatives embedded in host contracts are accounted for as
separate derivatives and recorded at fair value if their economic
characteristics and risks are not closely related to those of the
host contracts and the host contracts are not held for trading or
designated at fair value through profit or loss. These embedded
derivatives are measured at fair value with changes in fair value
recognised in the income statement. Reassessment only occurs if
there is a change in the terms of the contract that significantly
modifies the cash flows that would otherwise be required.
2.4 主要會計政策概要 （續）
投資及其他財務資產 （續）
透過損益賬按公平值列賬之財務資產
透過損益賬按公平值列賬之財務資產包括持作
買賣之財務資產及於首次確認時指定為透過損
益以公平值列賬且變動計入損益之財務資產。
財務資產如以短期賣出為目的而購買，則分類
為持作買賣財務資產。此分類包括按國際會計
準則第39號定義，並非指定為對沖關係中對
沖工具，並由本集團所訂立之衍生財務工具。
單獨之附帶內在衍生工具，除非其被指定為有
效對沖工具，否則亦分類為持作買賣。透過損
益賬按公平值列賬之財務資產於財務狀況表中
按公平值列賬，而公平值變動則於收益表中確
認。該等公平值淨額變動不包括該等財務資產
已賺取之任何股息或利息，有關股息或利息乃
根據下文「收入確認」所載之政策確認。
本集團估量其透過損益賬按公平值列賬之財務
資產（持作買賣），以評估於短期內出售有關
財務資產之意圖是否仍然合適。倘市場交投淡
靜，以及管理層對於可見未來出售有關財務資
產之意圖出現重大變化，本集團因而無法買賣
有關財務資產，則本集團可選擇將該等財務資
產重新分類，惟此情況並不常見。透過損益賬
按公平值列賬之財務資產會視乎資產性質而重
新分類為貸款及應收賬款、可供出售財務資產
或持有至到期投資。是項估值不會影響指定為
透過損益以公平值列賬之財務資產於指定時採
用公平值選擇權。
若主合約之附帶內在衍生工具之經濟特性及風
險與主合約所有之並無密切關係，而主合約不
屬持作買賣或並非透過損益按公平值列賬，則
主合約之附帶內在衍生工具乃以公平值確認為
獨立衍生工具。該等附帶內在衍生工具按公平
值計量，而公平值變動則於收益表內確認。重
新評估只會在合約條款改動以致合約原要求之
現金流量有重大修改之情況下進行。