Haier 2010 Annual Report Download - page 96

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
94
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 (Cont’d)
After initial recognition, goodwill is measured at cost less any
accumulated impairment losses. Goodwill is tested for impairment
annually or more frequently if events or changes in circumstances
indicate that the carrying value may be impaired. The Group performs
its annual impairment test of goodwill as at 31 December. For the
purpose of impairment testing, goodwill acquired in a business
combination is, from the acquisition date, allocated to each of the
Group’s cash-generating units, or groups of cash-generating units,
that are expected to benefit from the synergies of the combination,
irrespective of whether other assets or liabilities of the Group are
assigned to those units or groups of units.
Impairment is determined by assessing the recoverable amount
of the cash-generating unit (group of cash-generating units)
to which the goodwill relates. Where the recoverable amount
of the cash-generating unit (group of cash-generating units) is
less than the carrying amount, an impairment loss is recognised.
An impairment loss recognised for goodwill is not reversed in a
subsequent period.
Where goodwill forms part of a cash-generating unit (group
of cash-generating units) and part of the operation within that
unit is disposed of, the goodwill associated with the operation
disposed of is included in the carrying amount of the operation
when determining the gain or loss on disposal of the operation.
Goodwill disposed of in this circumstance is measured based on
the relative values of the operation disposed of and the portion of
the cash-generating unit retained.
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 （續）
於初始確認後，商譽按成本減任何累計減值虧
損計量。商譽須每年作減值測試，若有事件發
生或情況改變顯示賬面值有可能減值時，則會
更頻密地進行檢討。本集團於十二月三十一日
進行商譽之年度減值測試。為進行減值測試，
因業務合併而購入之商譽自購入之日被分配至
預期可從合併產生之協同效益中獲益之本集團
各個現金產生單位或現金產生單位組別，而無
論本集團其他資產或負債是否已分配予該等單
位或單位組別。
減值乃通過評估與商譽有關之現金產生單位（或
現金產生單位組別）之可收回金額釐定。當現金
產生單位（或現金產生單位組別）之可收回金額
低於賬面金額時，減值虧損便予以確認。已就
商譽確認之減值虧損不得於未來期間撥回。
倘商譽構成現金產生單位（或現金產生單位組
別）之部份而該單位之部份業務已出售，則在釐
定所出售業務之收益或虧損時，與所出售業務
相關之商譽會計入該業務之賬面值。在該情況
下出售之商譽，乃根據所出售業務之相對價值
及現金產生單位之保留份額進行計量。