Haier 2010 Annual Report Download - page 122

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
120
3. SIGNIFICANT ACCOUNTING JUDGEMENTS
AND ESTIMATES (Cont’d)
Estimation uncertainty (Cont’d)
Useful lives of items of property, plant and equipment
Management determines the estimated useful lives and related
depreciation for the Group’s property, plant and equipment. This
estimate is based on the historical experience of the actual useful
lives of items of property, plant and equipment of similar nature
and functions. It could change significantly as a result of technical
innovations and competitor actions in response to industry cycles.
The depreciation charge will increase where the useful lives are less
than the previously estimated useful lives, or management will write
off or write down obsolete or non-strategic assets that have been
abandoned or sold. At 31 December 2010, the carrying amounts
of the property, plant and equipment was RMB863,585,000 (2009:
RMB679,451,000 (as restated); 1 January 2009: RMB741,885,000
(as restated))
Deferred tax assets
Deferred tax assets are recognised for all deductible temporary
differences, carryforward of unused tax credits and unused tax
losses, to the extent that it is probable that taxable profit will
be available against which the deductible temporary differences,
and the carryforward of unused tax credits and unused tax losses
can be utilised. Significant management judgement is required to
determine the amount of deferred tax assets that can be recognised,
based upon the likely timing and level of future taxable profits
together with future tax planning strategies. The carrying value of
deferred tax assets at 31 December 2010 was RMB221,311,000
(2009: RMB21,459,000; 1 January 2009: RMB28,220,000). Further
details are contained in note 31 to the financial statements.
Impairment of available-for-sale financial assets
The Group classifies certain assets as available for sale and recognises
movements of their fair values in equity. When the fair value
declines, management makes assumptions about the decline in
value to determine whether there is an impairment that should be
recognised in the income statement. At 31 December 2010, the
carrying amount of available-for-sale assets was RMB6,000,000
(2009: RMB7,670,000 (as restated); 1 January 2009: RMB7,670,000
(as restated)).
3. 重大會計判斷及估計 （續）
估計之不明朗因素 （續）
物業、廠房及設備項目的可使用年期
管理層釐定本集團之物業、廠房及設備之估計
可使用年期及有關折舊。該估計乃按照性質與
功能類似之物業、廠房及設備項目的實際可使
用年期之過往經驗而作出，可因技術創新及競
爭對手就行業週期而採取之行動而顯著改變。
倘可使用年期比先前之估計可使用年期短，則
會增加折舊支出，或管理層會撇銷或撇減已棄
置或出售之過時或非策略資產。於二零一零年
十二月三十一日，物業、廠房及設備之賬面值
為人民幣863,585,000元（二零零九年：人民幣
679,451,000元（經重列）；二零零九年一月一
日：人民幣741,885,000元（經重列））。
遞延稅項資產
在有可扣稅暫時差額、承前之未動用稅項抵免
及未動用稅項虧損可供用於抵銷應課稅溢利之
情況下，遞延稅項資產乃就所有可扣稅之暫時
差額、承前之未動用稅項抵免及未動用稅項虧
損確認。這需要管理層作出重大判斷來估計未
來應課稅溢利發生之時間和金額，結合未來稅
務規劃策略，以決定應確認之遞延稅項資產之
金額。於二零一零年十二月三十一日，遞延稅
項資產之賬面值為人民幣221,311,000元（二零
零九年：人民幣21,459,000元；二零零九年一
月一日：人民幣28,220,000元）。其他詳情載於
財務報表附註31。
可供出售財務資產之減值
本集團將若干資產分類為可供出售，並於權益
確認其公平值變動。當公平值減少時，管理層
對價值減少作出假設，以釐定應否於收益表確
認減值。於二零一零年十二月三十一日，可供
出售資產之賬面值為人民幣6,000,000元（二零
零九年：人民幣7,670,000元（經重列）；二零零
九年一月一日：人民幣7,670,000元（經重列））。