Haier 2010 Annual Report Download - page 110
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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
108
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Financial liabilities
Initial recognition and measurement
Financial liabilities within the scope of IAS 39 are classified as
financial liabilities at fair value through profit or loss, loans and
borrowings, or as derivatives designated as hedging instruments
in an effective hedge, as appropriate. The Group determines the
classification of its financial liabilities at initial recognition.
All financial liabilities are recognised initially at fair value and in the
case of loans and borrowings, plus directly attributable transaction
costs.
The Group’s financial liabilities include trade and other payables
and interest-bearing borrowings.
Subsequent measurement
The measurement of financial liabilities depends on their classification
as follows:
Financial liabilities at fair value through profit or loss
Financial liabilities at fair value through profit or loss include financial
liabilities held for trading and financial liabilities designated upon
initial recognition as at fair value through profit or loss.
Financial liabilities are classified as held for trading if they are
acquired for the purpose of selling in the near term. This category
includes derivative financial instruments entered into by the
Group that are not designated as hedging instruments in hedge
relationships as defined by IAS 39. Separated embedded derivatives
are also classified as held for trading unless they are designated as
effective hedging instruments. Gains or losses on liabilities held for
trading are recognised in the income statement. The net fair value
gain or loss recognised in the income statement does not include
any interest charged on these financial liabilities.
2.4 主要會計政策概要
（續）
財務負債
首次確認及計量
屬於國際會計準則第39號範圍之財務負債可分
類為經損益按公平值列賬之財務負債、貸款及
借貸，或分類為指定作實際對沖之對沖工具之
衍生工具（如適用）。本集團於首次確認財務負
債時釐定其分類。
所有財務負債於首次確認時以公平值計算，而
貸款及借貸則另加直接應佔交易成本。
本集團之財務負債包括貿易及其他應付賬款以
及計息銀行貸款及借貸。
其後計量
財務負債之其後計量取決於以下之分類：
透過損益賬按公平值列賬之財務負債
透過損益賬按公平值列賬之財務負債包括持作
買賣財務負債及於首次確認時指定為透過損益
賬按公平值列賬之財務負債。
財務負債如以短期賣出為目的而購買，則分類
為持作買賣財務負債。此分類包括按國際會計
準則第39號定義，並非指定為對沖關係中對沖
工具，並由本集團所訂立之衍生財務工具。除
非個別隱含衍生工具被指定為實際對沖工具，
否則亦會分類為持作買賣財務負債。持作買賣
負債之盈虧於收益表中確認。於收益表中確認
之公平值盈虧淨額並不包括該等財務負債應付
之任何利息。