Haier 2010 Annual Report Download - page 115

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 113
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Provisions
A provision is recognised when a present obligation (legal or
constructive) has arisen as a result of a past event and it is probable
that a future outflow of resources will be required to settle the
obligation, provided that a reliable estimate can be made of the
amount of the obligation.
When the effect of discounting is material, the amount recognised
for a provision is the present value at the end of the reporting period
of the future expenditures expected to be required to settle the
obligation. The increase in the discounted present value amount
arising from the passage of time is included in finance costs in the
income statement.
Provisions for installation services and product warranties granted
by the Group on certain products are recognised based on sales
volume and past experience of the level of installation services
rendered, repairs or returns, discounted to their present values as
appropriate.
Government grants
Government grants are recognised at their fair value where there
is reasonable assurance that the grant will be received and all
attaching conditions will be complied with. When the grant relates
to an expense item, it is recognised as income over the periods
necessary to match the grant on a systematic basis to the costs
that it is intended to compensate.
Where the grant relates to an asset, the fair value is credited to a deferred
income account and is released to the income statement over the
expected useful life of the relevant asset by equal annual instalments
or deducted from the carrying amount of the asset and released
to the income statement by way of a reduced depreciation charge.
2.4 主要會計政策概要 （續）
撥備
倘若由於過往事項產生現有法定或推斷責任，
而解除責任可能需要未來資源流出，且該責任
之數額能可靠衡量，則會確認撥備。
當貼現影響重大時，已確認之撥備數額為預期
解除責任所需之未來支出於報告期末之現值。
隨時間流逝而產生之貼現現值增加將計入收益
表之融資成本。
本集團就若干產品所提供之安裝服務及產品保
養撥備根據銷量及過往之安裝服務及維修或退
貨水平而確認，並貼現成現值（如適用）。
政府補助金
政府補助金於合理確定將獲取補助金及符合所
有附帶條件時，按公平值確認。倘補助金與開
支項目有關，則於有關期間必須確認為收入，
以有系統地配合擬補助之成本。
倘資助涉及資產，則其公平值將計入遞延收入
賬，並在有關資產之預計可使用年期內每年以
等額分期撥入收益表，或自資產之賬面值扣
除，並以已扣減折舊費用方式計入收益表。