Haier 2010 Annual Report Download - page 191

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 189
40. FAIR VALUE (Cont’d)
The carrying amounts and fair values of the Group’s and the
Company’s financial instruments are as follows:
Company
Carrying amounts Fair values
賬面值 公平值
2010 2009 2010 2009
二零一零年 二零零九年 二零一零年 二零零九年
RMB’000 RMB’000 RMB’000 RMB’000
人民幣千元 人民幣千元 人民幣千元 人民幣千元
Financial assets 財務資產
Due from subsidiaries (note 19) 應收附屬公司款項（附註19） 216,939 143,711 216,939 143,711
Cash and cash equivalents 現金及現金等值項目 768,694 162,738 768,694 162,738
985,633 306,449 985,633 306,449
Financial liabilities 財務負債
Other payables (note 27) 其他應付賬款（附註27） 149,624 154,750 149,624 154,750
Due to subsidiaries (note 19) 應付附屬公司款項（附註19） 74,341 74,885 74,341 74,885
223,965 229,635 223,965 229,635
The fair values of the financial assets and liabilities are included
at the amount at which the instrument could be exchanged in a
current transaction between willing parties, other than in a forced
or liquidation sale. The following methods and assumptions were
used to estimate the fair values.
Cash and cash equivalents, pledged deposits, other receivables and
payables and trade and bills receivables and payables approximate
to their carrying amounts largely due to the short term maturities
of these instruments
The fair values of the interest-bearing borrowings and amounts
due from and to subsidiaries have been calculated by discounting
the expected future cash flows using rates currently available
for instruments on similar terms, credit risk and remaining
maturities.
40. 公平值 （續）
本集團及本公司之財務工具之賬面值及公平值
如下：
本公司
財務資產及負債之公平值乃按有關工具在交易
雙方在自願而非受脅迫或清盤銷售的情況下進
行交易而轉手的金額入賬。下列方法及假設乃
用於估計其公平值。
現金及現金等值項目、已質押存款、其他應收
賬款及應付賬款及應收貿易賬款及票據及應付
貿易賬款及票據之公平值與該等工具之賬面值
相若，主要是因為該等工具於短期內到期。
計息借貸及應收及應付附屬公司款項之公平值
已透過將按相若條款、信貸風險及剩餘到期期
限以現可就工具提供之折現率折現估計日後現
金流量計算。