Haier 2010 Annual Report Download - page 104

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
102
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Investments and other financial assets (Cont’d)
Loans and receivables
Loans and receivables are non-derivative financial assets with fixed
or determinable payments that are not quoted in an active market.
After initial measurement, such assets are subsequently measured
at amortised cost using the effective interest rate method less any
allowance for impairment. Amortised cost is calculated by taking
into account any discount or premium on acquisition and includes
fees or costs that are an integral part of the effective interest rate.
The effective interest rate amortisation is included in the income
statement. The loss arising from impairment is recognised in the
income statement in other expenses.
Available-for-sale financial investments
Available-for-sale financial investments are non-derivative financial
assets in listed and unlisted equity and debt securities. Equity
investments classified as available for sale are those which are
neither classified as held for trading nor designated at fair value
through profit or loss. Debt securities in this category are those
which are intended to be held for an indefinite period of time and
which may be sold in response to needs for liquidity or in response
to changes in market conditions.
After initial recognition, available-for-sale financial investments are
subsequently measured at fair value, with unrealised gains or losses
recognised as other comprehensive income in the available-for-sale
investment valuation reserve until the investment is derecognised, at
which time the cumulative gain or loss is recognised in the income
statement in other income, or until the investment is determined to
be impaired, at which time the cumulative gain or loss is recognised
in the income statement in other expenses and removed from
the available-for-sale investment valuation reserve. Interest and
dividends earned are reported as interest income and dividend
income, respectively and are recognised in the income statement as
other income in accordance with the policies set out for “Revenue
recognition” below.
2.4 主要會計政策概要 （續）
投資及其他財務資產 （續）
貸款及應收賬項
貸款及應收賬項為有指定或可釐定付款金額而
在活躍市場並無報價之非衍生財務資產。初步
計量後，該等資產其後以實際利率法按攤銷成
本減任何減值撥備計量。攤銷成本於計及任何
收購折讓或溢價後計算，並包括屬實際利率一
部分之費用或成本。實際利率攤銷計入收益表
列為融資收益。減值衍生之虧損於收益表內其
他支出確認。
可供出售財務投資
可供出售財務投資為上市及非上市權益及債務
證券之非衍生財務資產。分類為可供出售之權
益投資為並非分類為持作買賣及並非指定為透
過損益賬按公平值列賬之權益投資。此分類項
下之債務證券為擬無限期持有，並可因應流動
資金需求或市況變動而予以出售之債務證券。
於首次確認後，可供出售財務投資其後以公平
值計量，而未變現盈虧則於可供出售投資重估
儲備中確認為其他全面收益，直至投資被終止
確認為止，此時，累計盈虧在收益表中確認為
其他收益；或直至投資被釐定為出現減值為
止，此時，累計盈虧在收益表中確認確認為其
他支出，並從可供出售投資重估儲備中剔除。
所賺取之利息及股息分別列作利息收入及股息
收入，並根據下文「收入確認」所載政策於收益
表確認為其他收益。