Haier 2010 Annual Report Download - page 94

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
92
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Associates (Cont’d)
The Group’s investments in associates 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
associates is included in the consolidated income statement and
consolidated reserves, respectively. Unrealised gains and losses
resulting from transactions between the Group and its associates are
eliminated to the extent of the Group’s investments in the associates,
except where unrealised losses provide evidence of an impairment
of the asset transferred. Goodwill arising from the acquisition
of associates is included as part of the Group’s investments in
associates and is not individually tested for impairment.
When an investment in an associate is classified as held for sale,
it is accounted for in accordance with IFRS 5 Non-current Assets
Held for Sale and Discontinued Operations.
Business combinations and goodwill
As explained in note 2.1 above, the acquisition of subsidiaries
under common control has been accounted for using the merger
method of accounting. The acquisition method of accounting is
used to account for the acquisition method of accounting not
under common control.
Under the merger method of accounting, the net assets of the
combining entities or businesses are combined using their existing
book values from the controlling parties’ perspective. No amount
is recognised in respect of goodwill or excess of the acquirers’
interest in the net fair value of acquirees’ identifiable assets,
liabilities and contingent liabilities over the cost of investment at
the time of common control combination. The consolidated income
statement includes the results of each of the combining entities or
businesses from the earliest date presented or since the date when
the combining entities or businesses first came under common
control, where this is a shorter period, regardless of the date of
the common control combination.
2.4 主要會計政策概要 （續）
聯營公司 （續）
本集團於聯營公司之投資，是採用權益會計法
按本集團應佔之資產淨值減任何減值虧損在綜
合財務狀況表列賬。本集團應佔聯營公司收購
後之業績及儲備已分別列入綜合收益表及綜合
儲備內。本集團與聯營公司之間交易所產生之
未變現損益會按本集團在聯營公司所佔之權益
比率抵銷，惟倘未變現虧損證實是由已轉讓資
產減值而產生除外。收購聯營公司產生之商譽
乃本集團於聯營公司投資之一部分，並未個別
進行減值測試。
當於聯營公司之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。
業務合併及商譽
誠如上文附註2.1所解釋，收購共同控制附屬公
司已採用合併會計法列賬。收購會計法乃用作
收購非共同控制附屬公司之列賬方法。
根據合併會計法，合併實體或業務之資產淨值
已按控制方現行賬面值合併入賬。若繼續其控
制權，控制方將不會確認受同一控制權合併時
之商譽或收購方所佔被收購方可識別資產、負
債及或然負債公平淨值超出成本之差額。綜合
收益表包括各綜合實體或業務自所呈列之最早
日期或自綜合實體或業務首次受到共同控制當
日（以較短期間為準）之業績，而不論共同控制
合併之日期。