Haier 2010 Annual Report Download - page 93

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 91
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Jointly-controlled entities
A jointly-controlled entity is a joint venture that is subject to
joint control, resulting in none of the participating parties having
unilateral control over the economic activity of the jointly-controlled
entity.
The Group’s investments in jointly-controlled entities are stated
in the consolidated statement of financial position at the Group’s
share of net assets under the equity method of accounting, less
any impairment losses. The Group’s share of the post-acquisition
results and reserves of jointly-controlled entities is included in
the consolidated income statement and consolidated reserves,
respectively. Where the profit sharing ratio is different to the
Group’s equity interest, the share of post-acquisition results of the
jointly-controlled entities is determined based on the agreed profit
sharing ratio. Unrealised gains and losses resulting from transactions
between the Group and its jointly-controlled entities are eliminated
to the extent of the Group’s investments in the jointly-controlled
entities, except where unrealised losses provide evidence of an
impairment of the asset transferred. Goodwill arising from the
acquisition of jointly-controlled entities is included as part of the
Group’s investments in jointly-controlled entities.
When an investment in a jointly-controlled entity is classified as held
for sale, it is accounted for in accordance with IFRS 5 Non-current
Assets Held for Sale and Discontinued Operations.
Associates
An associate is an entity, not being a subsidiary or a jointly-controlled
entity, in which the Group has a long term interest of generally not
less than 20% of the equity voting rights and over which it is in a
position to exercise significant influence.
2.4 主要會計政策概要 （續）
共同控制實體
共同控制實體為須受共同控制之合營企業，參
與方對共同控制實體之經濟活動概無單方控制
權。
本集團於共同控制實體持有之投資乃按根據權
益會計法計算本集團分佔資產淨值減任何減值
虧損呈列於綜合財務狀況表。本集團分佔共同
控制實體之收購後業績及儲備乃分別計入綜合
收益表及綜合儲備。當利潤分配比率與本集團
之股本權益比率有別時，本集團分佔該共同控
制實體之收購後業績按協議之利潤分配比率計
算。因本集團與其共同控制實體之間交易而產
生之未變現損益予以撇銷，惟以本集團於共同
控制實體之投資為限，除非未變現虧損顯示所
轉讓資產出現減值除外。因收購共同控制實體
產生之商譽計入為本集團於共同控制實體之投
資之一部分。
當共同控制實體投資分類為可供出售時，則按
國際財務報告準則第5號 持作可供出售之非流動
資產及已終止業務
列賬。
聯營公司
聯營公司指附屬公司或共同控制實體以外，本
集團長期擁有一般不少於20%股份投票權權
益，並可對其發揮重大影響力之實體。