Haier 2010 Annual Report Download - page 109

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 107
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Impairment of financial assets (Cont’d)
Available-for-sale financial investments (Cont’d)
In the case of equity investments classified as available for sale,
objective evidence would include a significant or prolonged
decline in the fair value of an investment below its cost. The
determination of what is “significant” or “prolonged” requires
judgement. “Significant” is evaluated against the original cost of
the investment and “prolonged” against the period in which the
fair value has been below its original cost. Where there is evidence
of impairment, the cumulative loss – measured as the difference
between the acquisition cost and the current fair value, less any
impairment loss on that investment previously recognised in the
income statement – is removed from other comprehensive income
and recognised in the income statement. Impairment losses on equity
instruments classified as available for sale are not reversed through
the income statement. Increases in their fair value after impairment
are recognised directly in other comprehensive income.
In the case of debt instruments classified as available for sale,
impairment is assessed based on the same criteria as financial
assets carried at amortised cost. However, the amount recorded
for impairment is the cumulative loss measured as the difference
between the amortised cost and the current fair value, less any
impairment loss on that investment previously recognised in the
income statement. Future interest income continues to be accrued
based on the reduced carrying amount of the asset and is accrued
using the rate of interest used to discount the future cash flows
for the purpose of measuring the impairment loss. The interest
income is recorded as part of finance income. Impairment losses on
debt instruments are reversed through the income statement if the
increase in fair value of the instruments can be objectively related
to an event occurring after the impairment loss was recognised in
the income statement.
2.4 主要會計政策概要 （續）
財務資產減值 （續）
可供出售財務投資 （續）
就分類為可供出售之權益投資而言，客觀證據
包括一項投資之公平值出現重大或持久下降，
以至低於其成本值。釐定「重大」或「持久」須作
出判斷。評估是否屬於「重大」時，乃與該項投
資之原成本比較，而評估是否屬於「持久」時，
則以公平值低於其原成本為時長短為據。若有
證據出現減值，累計虧損（按收購成本與當期公
平值之間差額計量，再減過往就該項投資於收
益表確認之任何減值虧損）於其他全面收益中
剔除，並於收益表中確認。分類為可供出售之
權益工具之減值虧損不會透過收益表撥回。減
值後公平值之增幅乃直接於其他全面收益中確
認。
就分類為可供出售之債務工具而言，減值乃以
與按攤銷成本列賬之財務資產相同之準則評
估。然而，就減值記錄入賬之金額乃按攤銷成
本與現時公平值間之差額計算之累計虧損（減先
前就該項投資於收益表確認之任何減值虧損）。
未來利息收入乃按資產之經削減賬面值計算，
並以於計算減值虧損時用於折現未來現金流量
之利率繼續累計。利息收入乃作為部分財務收
入入賬。倘債務工具公平值增加可客觀地與在
收益表確認減值虧損後發生之事件相連繫，則
債務工具之減值虧損將透過收益表撥回。