Haier 2010 Annual Report Download - page 106
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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
104
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Derecognition of financial assets
A financial asset (or, where applicable, a part of a financial asset or
part of a group of similar financial assets) is derecognised when:
• the rights to receive cash flows from the asset have expired; or
• the Group has transferred its rights to receive cash flows from
the asset or has assumed an obligation to pay the received
cash flows in full without material delay to a third party under
a “pass-through” arrangement; and either (a) the Group
has transferred substantially all the risks and rewards of the
asset, or (b) the Group has neither transferred nor retained
substantially all the risks and rewards of the asset, but has
transferred control of the asset.
When the Group has transferred its rights to receive cash flows
from an asset or has entered into a pass-through arrangement,
and has neither transferred nor retained substantially all the risks
and rewards of the asset nor transferred control of the asset,
the asset is recognised to the extent of the Group’s continuing
involvement in the asset. In that case, the Group also recognises an
associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that
the Group has retained.
Continuing involvement that takes the form of a guarantee over the
transferred asset is measured at the lower of the original carrying
amount of the asset and the maximum amount of consideration
that the Group could be required to repay.
2.4 主要會計政策概要
（續）
終止確認財務資產
在下列情況，財務資產（或財務資產一部分或一
組同類財務資產之一部分（視情況而定））將終止
確認：
• 收取資產現金流量之權利屆滿；或
• 本集團已轉讓其收取該項資產所得現金流
量之權利，或已根據一項「轉付」安排承擔
責任，在無重大延誤情況下，將所得現金
流量全數付予第三方；及本集團(a)轉讓絕
大部分資產之風險及回報，或(b)並無轉讓
或保留絕大部分資產之所有風險及回報，
惟轉讓資產控制權。
本集團凡轉讓其收取該項資產所得現金流量之
權利或已訂立轉付安排，及並無轉讓亦無保留
該項資產之絕大部分風險及回報，及並無轉讓
該項資產之控制權，該項資產將按本集團持續
涉及該項資產之程度確認入賬。在此情況下，
本集團亦確認相關負債。已轉讓資產及相關負
債乃按本集團已保留之權利及義務作計量。
持續涉及指本集團就已轉讓資產作出之一項保
證，按該項資產之原賬面值及本集團或須償還
之最高代價計算，以較低者為準。