Haier 2010 Annual Report Download - page 95

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 93
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Business combinations and goodwill (Cont’d)
Business combinations not under common control from 1
January 2010
Under the acquisition method of accounting, the consideration
transferred is measured at the acquisition date fair value which
is the sum of the acquisition date fair values of assets transferred
by the Group, liabilities assumed by the Group to the former
owners of the acquiree and the equity interests issued by the
Group in exchange for control of the acquiree. For each business
combination, the acquirer measures the non-controlling interest in
the acquiree either at fair value or at the proportionate share of
the acquiree’s identifiable net assets. Acquisition costs are expensed
as incurred.
When the Group acquires a business, it assesses the financial assets
and liabilities assumed for appropriate classification and designation
in accordance with the contractual terms, economic circumstances
and pertinent conditions as at the acquisition date. This includes
the separation of embedded derivatives in host contracts by the
acquiree.
If the business combination is achieved in stages, the acquisition
date fair value of the acquirer’s previously held equity interest in
the acquiree is remeasured to fair value as at the acquisition date
through profit or loss.
Any contingent consideration to be transferred by the acquirer is
recognised at fair value at the acquisition date. Subsequent changes
to the fair value of the contingent consideration which is deemed
to be an asset or liability will be recognised in accordance with IAS
39 either in profit or loss or as a change to other comprehensive
income. If the contingent consideration is classified as equity, it shall
not be remeasured until it is finally settled within equity.
Goodwill is initially measured at cost being the excess of the
aggregate of the consideration transferred, the amount recognised
for non-controlling interests and any fair value of the Group’s
previously held equity interests in the acquiree over the net
identifiable assets acquired and liabilities assumed. If the sum of this
consideration and other items is lower than the fair value of the net
assets of the subsidiary acquired, the difference is, after reassessment,
recognised in profit or loss as a gain on bargain purchase.
2.4 主要會計政策概要 （續）
業務合併及商譽 （續）
自二零一零年一月一日起之非共同控制下業務
合併
根據收購會計法，轉讓之代價乃以收購日期之
公平值計算，該公平值為本集團轉讓之資產於
收購日期之公平值、本集團自被收購方之前度
擁有人承擔之負債，及本集團發行以換取被收
購方控制權之股本權益之總和。於各業務合併
中，收購方以公平值或被收購方可識別資產淨
值之應佔比例，計算於被收購方之非控股權
益。收購成本於產生時列為開支。
當本集團收購一項業務時，會根據合約條款、
於收購日期之經濟環境及相關條件，評估將承
接之財務資產及負債，以作出適合之分類及標
示，其中包括將被收購方主合約中之附帶內在
衍生工具進行分離。
倘業務合併分階段進行，收購方先前持有之被
收購方股權於收購日期之公平值應按收購日期
之公平值透過收益表重新計量。
由收購方將予轉讓之任何或然代價將於收購日
期按公平值確認。或然代價（被視為一項資產或
負債）公平值之其後變動按國際會計準則第39號
之要求，確認為損益或其他綜合收益之變動。
倘將或然代價分類為權益，則其最終於權益中
結算前毋須重新計量。
商譽起初按成本計量，即已轉讓總代價、已確
認非控股權益及本集團先前由持有之被收購方
股權之公平值總額，超逾與所收購可識別資產
淨值及所承擔負債之差額。如總代價及其他項
目低於所收購附屬公司資產淨值之公平值，於
評估後其差額將於收益表內確認為議價收購收
益。