Haier 2010 Annual Report Download - page 105

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 103
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Investments and other financial assets (Cont’d)
Available-for-sale financial investments (Cont’d)
When the fair value of unlisted equity securities cannot be reliably
measured because (a) the variability in the range of reasonable
fair value estimates is significant for that investment or (b) the
probabilities of the various estimates within the range cannot be
reasonably assessed and used in estimating fair value, such securities
are stated at cost less any impairment losses.
The Group evaluates its available-for-sale financial assets to assess
whether the ability and intention to sell them in the near term
are still appropriate. When the Group is unable to trade these
financial assets due to inactive markets and management’s intent
to do so significantly changes in the foreseeable future, the Group
may elect to reclassify these financial assets in rare circumstances.
Reclassification to loans and receivables is permitted when the
financial assets meet the definition of loans and receivables and
the Group has the intent and ability to hold these assets for the
foreseeable future or to maturity. Reclassification to the held-to-
maturity category is permitted only when the Group has the ability
and intent to hold until the maturity date of the financial asset.
For a financial asset reclassified out of the available-for-sale category,
any previous gain or loss on that asset that has been recognised
in equity is amortised to profit or loss over the remaining life of
the investment using the effective interest rate. Any difference
between the new amortised cost and the expected cash flows
is also amortised over the remaining life of the asset using the
effective interest rate. If the asset is subsequently determined to
be impaired, then the amount recorded in equity is reclassified to
the income statement.
2.4 主要會計政策概要 （續）
投資及其他財務資產 （續）
可供出售財務投資 （續）
倘非上市權益證券之公平值因(a)合理公平值估
計之範圍變動對投資屬重大或(b)於該範圍內多
項估計之概率無法可靠地評估及用於估計公平
值，而無法可靠地計量，則有關證券按成本減
任何減值虧損列賬。
本集團估量其可供出售財務資產，評估於短期
內出售有關財務資產之能力及意圖是否仍然合
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。倘財務資產符合貸款及應收賬款定義，
而本集團有意並有能力於可見將來持有該等資
產，或持有至到期日，則可重新分類為貸款及
應收賬款。僅當本集團有能力及意圖持有財務
資產至其到期日時，方可重新分類為持有到期
日類別。
就從可供出售類別重新分類之財務資產而言，
該項資產過往已於權益確認之盈虧於損益中以
實際利率按資產餘下可使用年期攤銷。新已攤
銷成本與預期現金流量間之任何差額同樣以實
際利率按資產餘下可使用年期攤銷。倘該項資
產其後釐定為出現減值，則於權益中所載之金
額重新分類至收益表。