Haier 2010 Annual Report Download - page 92

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
90
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Subsidiaries
A subsidiary is an entity whose financial and operating policies the
Company controls, directly or indirectly, so as to obtain benefits
from its activities.
The results of subsidiaries are included in the Company’s income
statement to the extent of dividends received and receivable. The
Company’s investments in subsidiaries that are not classified as
held for sale in accordance with IFRS 5 are stated at cost less any
impairment losses.
Joint ventures
A joint venture is an entity set up by contractual arrangement,
whereby the Group and other parties undertake an economic
activity. The joint venture operates as a separate entity in which
the Group and the other parties have an interest.
The joint venture agreement between the venturers stipulates the
capital contributions of the joint venture parties, the duration
of the joint venture and the basis on which the assets are to be
realised upon its dissolution. The profits or losses from the joint
venture’s operations and any distributions of surplus assets are
shared by the venturers, either in proportion to their respective
capital contributions, or in accordance with the terms of the joint
venture agreement.
A joint venture is treated as:
(a) a subsidiary, if the Group has unilateral control, directly or
indirectly, over the joint venture;
(b) a jointly-controlled entity, if the Group does not have unilateral
control, but has joint control, directly or indirectly, over the
joint venture;
(c) an associate, if the Group does not have unilateral or joint
control, but holds, directly or indirectly, generally not less than
20% of the joint venture’s registered capital and is in a position
to exercise significant influence over the joint venture; or
(d) an equity investment accounted for in accordance with IAS
39, if the Group holds, directly or indirectly, less than 20%
of the joint venture’s registered capital and has neither joint
control of, nor is in a position to exercise significant influence
over, the joint venture.
2.4 主要會計政策概要
附屬公司
附屬公司指本公司直接或間接控制其財政及經
營政策以自該實體之業務獲益之實體。
附屬公司之業績計入本公司之收益表中，並以
已收股息及應收股息為限。本公司於附屬公司
之投資（並無根據國際財務報告準則第5號界定
為持作出售）是以成本值減去任何減值虧損列
賬。
合營企業
合營企業指本集團與其他人士按合約安排共同
進行經濟活動而成立之公司。該合營企業以獨
立公司之形式營運，而本集團及其他人士均於
合營企業中擁有權益。
合營人士訂立之合營協議規定合營各方之出資
金額、合營之年期及在解散合營企業時變現資
產所依據之基準。合營企業經營業務所得盈虧
及任何盈餘資產之分派均由合營人士按彼等各
自之出資比例或根據合營協議之條款規定而攤
分。
合營企業被視為：
(a) 附屬公司，倘本集團有權直接或間接單方
面控制該合營企業；
(b) 共同控制實體，倘本集團無單方面控制
權，但可直接或間接共同控制合營企業；
(c) 聯營公司，倘本集團並無單方面或共同控
制合營企業，但直接或間接於其註冊資本
持有不少於20%權益，且有權對該合營企
業行使重大影響力；或
(d) 國際會計準則第39號項下權益投資，倘
本集團直接或間接持有合營企業註冊資本
少於20%權 益，且無 權 共 同控制 該 合營
企業，亦無權對該合營企業行使重大影響
力。