Haier 2010 Annual Report Download - page 97

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 95
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Business combinations and goodwill (Cont’d)
Business combinations not under common control prior to 1
January 2010 but after 1 January 2005
In comparison to the above-mentioned requirements which were
applied on a prospective basis, the following differences applied
to business combinations prior to 1 January 2010:
Business combinations were accounted for using the purchase
method. Transaction costs directly attributable to the acquisition
formed part of the acquisition costs. The non-controlling interest was
measured at the proportionate share of the acquiree’s identifiable
net assets.
Business combinations achieved in stages were accounted for as
separate steps. Any additional acquired share of interest did not
affect previously recognised goodwill.
When the Group acquired a business, embedded derivatives
separated from the host contract by the acquiree were not
reassessed on acquisition unless the business combination resulted
in a change in the terms of the contract that significantly modified
the cash flows that otherwise would have been required under
the contract.
Contingent consideration was recognised if, and only if, the Group
had a present obligation, the economic outflow was more likely
than not and a reliable estimate was determinable. Subsequent
adjustments to the contingent consideration were recognised as
part of goodwill.
Impairment of non-financial assets
Where an indication of impairment exists, or when annual
impairment testing for an asset is required (other than inventories
and financial assets), the asset’s recoverable amount is estimated.
An asset’s recoverable amount is the higher of the asset’s or cash-
generating unit’s value in use and its fair value less costs to sell,
and is determined for an individual asset, unless the asset does not
generate cash inflows that are largely independent of those from
other assets or groups of assets, in which case the recoverable
amount is determined for the cash-generating unit to which the
asset belongs.
2.4 主要會計政策概要 （續）
業務合併及商譽 （續）
於二零一零年一月一日前，但自二零零五年一
月一日起之非共同控制下業務合併
與上述以預期基準應用之規定相比，於二零一
零年一月一日前進行之業務合併有以下分別：
業務合併採用購買法入賬。直接歸屬於收購之
交易成本，構成收購成本之一部分。非控股權
益乃按非控股股東按比例應佔之被收購方可識
別資產淨值計量。
分階段進行之業務合併乃分步入賬。任何新增
之所收購應佔權益並不會影響先前已確認之商
譽。
當本集團收購一項業務時，於收購時與被收購
方主合約分開之附帶內在衍生工具不會被重新
計量。除非業務合併導致合約條款發生變動，
從而導致該合約原本規定之現金流量出現大幅
變動則另作別論。
當（且僅當）本集團目前負有責任、經濟利益較
可能流出，並且能夠確定可靠之估計時，方會
確認或然代價。對或然代價作出之後續調整乃
確認為商譽一部分。
非財務資產減值
倘出現任何減值跡象或按規定每年檢討資產（不
包括存貨及財務資產）顯示減值，則會估計資
產之可收回數額。資產之可收回數額乃按資產
或現金產生單位之使用價值及公平值減銷售成
本兩者中之較高者計算，而個別資產須分開計
算，惟若資產並不產生明顯獨立於其他資產或
資產組別之現金流入，則可收回數額按資產所
屬現金產生單位之可收回數額計算。