Haier 2010 Annual Report Download - page 124

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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4. OPERATING SEGMENT INFORMATION
For management purposes, the Group is organised into business
units based on their products and services and has three reportable
segments as follows:
(a) the washing machine business segment manufactures and
sells washing machines;
(b) the water heater business segment manufactures and sells
water heaters; and
(c) the integrated channel services segment provides logistics
services as well as sells and distributes home appliance and
other products procured from Haier Affiliates and other
external parties.
Management monitors the results of the Group’s operating segments
separately for the purpose of making decisions about resources
allocation and performance assessment. Segment performance is
evaluated based on reportable segment profit, which is a measure
of adjusted profit before tax. The adjusted profit before tax is
measured consistently with the Group’s profit before tax except
that interest income and finance costs, as well as head office and
corporate expenses are excluded from such measurement.
Segment assets exclude deferred tax assets, cash and cash equivalents
and other unallocated head office and corporate assets as these
assets are managed on a group basis.
Segment liabilities exclude interest-bearing borrowings, tax payable,
deferred tax liabilities and other unallocated liabilities as these
liabilities are managed on a group basis.
4. 經營分類資料
本集團按其產品及服務規劃業務單位，以便管
理。本集團現有下列三個可報告分類：
(a) 洗衣機業務分類製造及銷售洗衣機；
(b) 熱水器業務分類製造及銷售熱水器；及
(c) 渠道綜合服務業務分類提供物流服務以及
銷售和分銷從海爾聯屬公司及其他對外方
之家電及其他產品。
管理層獨立監控本集團各經營分類之業績，作為
資源分配及評核表現之決策基礎，分類表現評估
乃基於可報告分類溢利，分類溢利為經調整除稅
前溢利之計量。除利息收入及融資成本，以及總
辦事處及公司支出於計量中剔除外，該經調整除
稅前溢利計量與本集團除稅前溢利一致。
由於此等資產於集團層面統一管理，分類資產不
包括遞延稅項資產、現金及現金等值項目及其他
未分配總辦事處及公司資產。
由於此等負債於集團層面統一管理，分類負債不
包括計息借貸、應付稅項及遞延稅項負債及其他
未分配負債。