Haier 2010 Annual Report Download - page 85

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 83
2.1 BASIS OF PREPARATION (Cont’d)
Basis of consolidation (Cont’d)
Basis of consolidation from 1 January 2010 (Cont’d)
Losses within a subsidiary are attributed to the non-controlling
interest even if that results in a deficit balance.
A change in the ownership interest of a subsidiary, without a loss
of control, is accounted for as an equity transaction.
If the Group loses control over a subsidiary, it derecognises (i)
the assets (including goodwill) and liabilities of the subsidiary, (ii)
the carrying amount of any non-controlling interest and (iii) the
cumulative translation differences recorded in equity; and recognises
(i) the fair value of the consideration received, (ii) the fair value
of any investment retained and (iii) any resulting surplus or deficit
in profit or loss. The Group’s share of components previously
recognised in other comprehensive income is reclassified to profit
or loss or retained profits, as appropriate.
Basis of consolidation prior to 1 January 2010
Certain of the above-mentioned requirements have been applied
on a prospective basis. The following differences, however, are
carried forward in certain instances from the previous basis of
consolidation:
• Losses incurred by the Group were attributed to the
non-controlling interest until the balance was reduced to nil.
Any further excess losses were attributable to the parent,
unless the non-controlling interest had a binding obligation
to cover these. Losses prior to 1 January 2010 were not
reallocated between non-controlling interest and the parent
shareholders.
• Upon loss of control, the Group accounted for the investment
retained at its proportionate share of net asset value at the
date control was lost. The carrying amount of such investment
at 1 January 2010 has not been restated.
2.1 編製基準 （續）
綜合基準 （續）
於二零一零年一月一日後之綜合基準 （續）
即使附屬公司之虧損歸屬於非控股權益會導致
非控股權益產生虧損結餘，虧損仍然必須歸屬
於非控股權益。
對附屬公司所有權之變動如無導致喪生對該附
屬公司之控制權，則作為權益交易入賬。
若本集團喪生對附屬公司之控制權，則本集團
須終止確認(i)附屬公司之資產（包括商譽）與負
債，(ii)任何非控股權益之賬面值及(iii)記入權益
之累積匯兌損益；並確認(i)已收代價之公平值，
(ii)任何保留之投資之公平值及(iii)任何於損益中
產生之盈餘或虧損。先前確認為其他全面收益
之本集團持有股份應享有部分應適當地重分類
至損益或保留盈利中。
於二零一零年一月一日前之綜合基準
上述若干規定已被本集團於當日起開始應用，
而以下差異將以特定方法從先前之綜合基準中
結轉過來：
• 對於本集團產生之虧損將分配到非控股權
益，直到其結餘減少至零為止。任何更一
步之虧損只分配到母公司中，除非非控股
權益受到法律約束須承擔該虧損，否則該
虧損不會被分配到非控股權益。於二零一
零年一月一日前產生之虧損不會在非控股
權益與母公司股東之間分配。
• 於喪失控制權後，本集團按於喪失控制權
日期資產淨值所佔比例保留之投資入賬。
該投資於二零一零年一月一日之賬面值並
未重列。