Haier 2010 Annual Report Download - page 120

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
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2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Foreign currencies (Cont’d)
The resulting exchange differences are recognised in other
comprehensive income and accumulated in the exchange fluctuation
reserve. On disposal of a foreign operation, the component of other
comprehensive income relating to that particular foreign operation
is recognised in the income statement.
For the purpose of the consolidated statement of cash flows,
the cash flows of the subsidiaries not established in the PRC are
translated into RMB at the exchange rates ruling at the dates of
the cash flows. Frequently recurring cash flows of these subsidiaries
which arise throughout the year are translated into RMB at the
weighted average exchange rates for the year.
3. SIGNIFICANT ACCOUNTING JUDGEMENTS
AND ESTIMATES
The preparation of the Group’s financial statements requires
management to make judgements, estimates and assumptions
that affect the reported amounts of revenue, expenses, assets and
liabilities, and the disclosure of contingent liabilities, at the end of
the reporting period. However, uncertainty about these assumptions
and estimates could result in outcomes that could require a material
adjustment to the carrying amounts of the assets or liabilities
affected in the future.
Judgements
In the process of applying the Group’s accounting policies,
management has made the following judgements, apart from
those involving estimations, which have the most significant effect
on the amounts recognised in the financial statements:
Operating lease commitments – Group as lessor
The Group has entered into commercial property leases on its
property portfolio. The Group has determined, based on an
evaluation of the terms and conditions of the arrangements, that
it retains all the significant risks and rewards of ownership of these
properties which are leased out on operating leases.
2.4 主要會計政策概要 （續）
外幣 （續）
所產生之匯兌差額於其他全面收入確認並累計
入外匯波動儲備。出售海外業務時，有關特定
海外業務之其他收入之部分將於收益表確認。
就綜合現金流量表而言，並非於中國成立之附
屬公司之現金流量按現金流量日期之匯率換算
為人民幣。該等附屬公司於整個年度經常產生
之現金流量，按年內之加權平均匯率換算為人
民幣。
3. 重大會計判斷及估計
編製本集團財務報表時，管理層須作出可能影
響於報告期末之收益、開支、資產及負債之呈
報數額以及或然負債之披露事項之判斷、估計
及假設。然而，此等假設及估計之不確定因素
可能導致須於未來為受影響之資產或負債賬面
值作出重大調整。
判斷
採用本集團之會計政策時，除涉及估計者外，
管理層作出以下對財務報表所確認數額有最重
大影響之判斷：
經營租約承擔－本集團作為出租人
本集團已就其物業組合訂立商業物業租約。根
據對安排之條款及條件之評估，本集團已決定
保留該等根據經營租約出租之物業擁有權之所
有重大風險及回報。