Haier 2010 Annual Report Download - page 108

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
106
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Impairment of financial assets (Cont’d)
Financial assets carried at amortised cost (Cont’d)
The carrying amount of the asset is reduced through the use of
an allowance account and the amount of the loss is recognised
in the income statement. Interest income continues to be accrued
on the reduced carrying amount and is accrued using the rate of
interest used to discount the future cash flows for the purpose of
measuring the impairment loss. Loans and receivables together with
any associated allowance are written off when there is no realistic
prospect of future recovery and all collateral has been realised or
has been transferred to the Group.
If, in a subsequent period, the amount of the estimated impairment
loss increases or decreases because of an event occurring after the
impairment was recognised, the previously recognised impairment
loss is increased or reduced by adjusting the allowance account.
If a future write-off is later recovered, the recovery is credited to
the income statement.
Assets carried at cost
If there is objective evidence that an impairment loss has been
incurred on an unquoted equity instrument that is not carried at
fair value because its fair value cannot be reliably measured, or on
a derivative asset that is linked to and must be settled by delivery
of such an unquoted equity instrument, the amount of the loss is
measured as the difference between the asset’s carrying amount
and the present value of estimated future cash flows discounted
at the current market rate of return for a similar financial asset.
Impairment losses on these assets are not reversed.
Available-for-sale financial investments
For available-for-sale financial investments, the Group assesses at
the end of each reporting period whether there is objective evidence
that an investment or a group of investments is impaired.
If an available-for-sale asset is impaired, an amount comprising
the difference between its cost (net of any principal payment and
amortisation) and its current fair value, less any impairment loss
previously recognised in the income statement, is removed from other
comprehensive income and recognised in the income statement.
2.4 主要會計政策概要 （續）
財務資產減值 （續）
按已攤銷成本列賬之財務資產 （續）
資產賬面值直接或通過使用備抵賬間接沖減，
而虧損金額在收益表中確認。利息收入按經減
少之賬面值持續累計，且採用計量減值虧損時
用以貼現未來現金流量之利率累計。貸款及應
收賬款連同任何相關撥備於日後無法收回及所
有抵押品均已變現或轉讓予本集團時撇銷。
倘在以後期間，估計減值虧損之金額增加或減
少，且有關增減乃因減值確認後發生之事項而
產生，則先前確認之減值虧損可通過調整備抵
賬而增減。倘未來撇銷於其後收回，則收回數
額將計入收益表中。
按成本列賬之資產
倘有客觀證據顯示因公平值未能可靠計算而以
致並非以公平值列賬之無市價權益工具，或與
有關非掛牌權益工具相連並必須以交付有關非
掛牌權益工具結算之衍生資產出現減值虧損，
則虧損金額按該項資產賬面值與以同類財務資
產現行市場回報率貼現之估計未來現金流量現
值之間之差額計算。該等資產之減值虧損不予
撥回。
可供出售財務投資
就可供出售財務投資而言，本集團於各報告期
末評估是否有客觀證據顯示一項投資或一組投
資出現減值。
倘一項可供出售資產出現減值，其成本值（扣除
任何主要付款及攤銷）與其現行公平值之差額，
在扣減以往在收益表中確認之任何減值虧損後
會由其他全面收益剔除，並於收益表中確認。