Haier 2010 Annual Report Download - page 98

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
96
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Impairment of non-financial assets (Cont’d)
An impairment loss is recognised only if the carrying amount of
an asset exceeds its recoverable amount. In assessing value in use,
the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects current market
assessments of the time value of money and the risks specific to
the asset. An impairment loss is charged to the income statement in
the period in which it arises in those expense categories consistent
with the function of the impaired asset.
An assessment is made at the end of each reporting period as
to whether there is any indication that previously recognised
impairment losses may no longer exist or may have decreased.
If such an indication exists, the recoverable amount is estimated.
A previously recognised impairment loss of an asset other than
goodwill is reversed only if there has been a change in the estimates
used to determine the recoverable amount of that asset, but not
to an amount higher than the carrying amount that would have
been determined (net of any depreciation/amortisation) had no
impairment loss been recognised for the asset in prior years. A
reversal of such an impairment loss is credited to the income
statement in the period in which it arises.
Related parties
A party is considered to be related to the Group if:
(a) the party, directly or indirectly through one or more
intermediaries, (i) controls, is controlled by, or is under common
control with, the Group; (ii) has an interest in the Group that
gives it significant influence over the Group; or (iii) has joint
control over the Group;
(b) the party is an associate;
(c) the party is a jointly-controlled entity;
(d) the party is a member of the key management personnel of
the Group or its parent;
(e) the party is a close member of the family of any individual
referred to in (a) or (d);
2.4 主要會計政策概要 （續）
非財務資產減值 （續）
當資產之賬面值超出其可收回數額時，方會確
認減值虧損。評估使用價值時，估計未來現金
流量按可反映貨幣時間價值及資產特定風險之
現時市場評估之稅前貼現率貼現為現值。減值
虧損乃於產生期間在收益表中貫徹已減值資產
功能之支出類別扣除。
於各報告期末，將評估有否跡象顯示過往已確
認之減值虧損不再存在或可能減少。若出現上
述跡象，則估計可收回數額。當用以釐定資產
可收回數額之估計方法有變時，方會撥回先前
已確認之資產減值虧損（商譽除外），惟撥回之
數額不得超逾假設過往年度並無就該項資產確
認減值虧損之原賬面值（已扣除任何折舊╱攤
銷）。撥回之減值虧損乃於產生期間計入收益
表。
關連人士
下列人士將視為與本集團有關連：
(a) 直接或間接透過一個或多個中介機構(i)控
制本集團、受本集團控制或受本集團共同
控制；(ii)擁有本集團權益而對本集團有重
大影響力；或(iii)對本集團有共同控制權之
人士；
(b) 聯營公司；
(c) 共同控制實體；
(d) 本集團或其母公司之主要管理人員；
(e) (a)或(d)所述任何個別人士之直屬親屬；