Haier 2010 Annual Report Download - page 116

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
114
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Revenue recognition
Revenue is recognised when it is probable that the economic
benefits will flow to the Group and when the revenue can be
measured reliably, on the following bases:
(a) from the sale of goods, when the significant risks and rewards
of ownership have been transferred to the buyer, provided
that the Group maintains neither managerial involvement to
the degree usually associated with ownership, nor effective
control over the goods sold;
(b) from the rendering of services, when the services are
rendered;
(c) rental income, on a time proportion basis over the lease
terms;
(d) interest income, on an accrual basis using the effective
interest method by applying the rate that exactly discounts
the estimated future cash receipts through the expected life of
the financial instrument or a shorter period, when appropriate
to the net carrying amount of the financial asset; and
(e) dividend income, when the shareholders’ right to receive
payment has been established.
Share-based payment transactions
The Company operates a share option scheme for the purpose
of providing incentives and rewards to eligible participants who
contribute to the success of the Group’s operations. Employees
(including directors) of the Group receive remuneration in the form
of share-based payment transactions, whereby employees render
services as consideration for equity instruments (“equity-settled
transactions”).
The cost of equity-settled transactions with employees for grants is
measured by reference to the fair value at the date at which they
are granted. The fair value is determined by an external valuer
using a binomial model, further details of which are given in note
33 to the financial statements.
2.4 主要會計政策概要 （續）
收入確認
收入乃於本集團可取得經濟利益且能可靠地計
算時按以下基準確認：
(a) 銷售貨物收入，於擁有權之大部分風險及
回報已轉移至買方而本集團不涉及通常與
擁有權聯繫之管理亦無實際上控制售出之
貨物時確認；
(b) 提供服務收入，於提供服務時確認；
(c) 租金收入，於租約期內按時間比例確認；
(d) 利息收入，根據實際利息法按應計基準以
可將財務工具預期期限（或較短期間，如
適用）之估計未來現金回報完全貼現為財
務資產賬面淨值之比率確認；及
(e) 股息收入於股東之收款權利獲確立時確
認。
以股權支付之交易
本公司設有購股權計劃，為所有對本集團業務
作出貢獻之合資格參與人提供鼓勵及獎賞。本
集團之僱員（包括董事）會以股權支付交易方式
收取酬金，而僱員會提供服務作為權益工具之
代價（「股權計算交易」）。
與僱員進行以股權支付之交易成本，乃參照授
出日期之公平值計量。公平值乃由外聘估值師
以二項式釐定。有關詳情載於財務報表附註
33。