Haier 2010 Annual Report Download - page 99

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 97
2.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES (Cont’d)
Related parties (Cont’d)
(f) the party is an entity that is controlled, jointly controlled or
significantly influenced by or for which significant voting
power in such entity resides with, directly or indirectly, any
individual referred to in (d) or (e); or
(g) the party is a post-employment benefit plan for the benefit of
the employees of the Group, or of any entity that is a related
party of the Group.
Property, plant and equipment and depreciation
Property, plant and equipment, other than construction in progress,
are stated at cost less accumulated depreciation and any impairment
losses. When an item of property, plant and equipment is classified
as held for sale or when it is part of a disposal group classified as
held for sale, it is not depreciated and is accounted for in accordance
with IFRS 5. The cost of an item of property, plant and equipment
comprises its purchase price and any directly attributable costs of
bringing the asset to its working condition and location for its
intended use.
Expenditure incurred after items of property, plant and equipment
have been put into operation, such as repairs and maintenance, is
normally charged to the income statement in the period in which it
is incurred. In situations where the recognition criteria are satisfied,
the expenditure for a major inspection is capitalised in the carrying
amount of the asset as a replacement. Where significant parts
of property, plant and equipment are required to be replaced at
intervals, the Group recognises such parts as individual assets with
specific useful lives and depreciation.
Depreciation is calculated on the straight-line basis to write off the
cost of each item of property, plant and equipment to its residual
value over its estimated useful life. The principal annual rates used
for this purpose are as follows:
Buildings 2% to 19%
Plant and machinery 5% to 33%
Tools, furniture and fixtures 10% to 33%
Motor vehicles 9% to 19%
2.4 主要會計政策概要 （續）
關連人士 （續）
(f) (d)或(e)所述任何個別人士直接或間接控
制、共同控制或可發揮重大影響力或持有
大部分投票權之實體；或
(g) 以本集團或屬本集團關連人士之任何實體
之僱員為受益人之離職後褔利計劃。
物業、廠房及設備及折舊
物業、廠房及設備（在建工程除外）乃以成本減
累計折舊及任何減值虧損列賬。若物業、廠房
及設備項目分類為可供出售或屬於列為持作出
售之出售組合一部分，則不予折舊，並根據國
際財務報告準則第5號入賬。物業、廠房及設備
項目的成本包括其購買價及任何將資產達致其
運作狀況及運往現址作擬定用途之直接應佔成
本。
在物業、廠房及設備項目投入運作後產生之支
出，如維修保養等，一般於產生期間之收益表
中扣除。在符合確認條件之情況下，大型檢驗
之開支於資產之賬面值資本化為重置資產。倘
物業、廠房及設備之主要部分須分段重置，則
本集團將該等部分確認為獨立資產，並設定特
定之可使用年期及折舊。
每項物業、廠房及設備項目乃按直線法就其估
計可使用年期撇銷成本以計算折舊至其餘值，
就此採用之主要年率如下：
樓宇 2%至19%
廠房及設備 5%至33%
工具、傢具及裝置 10%至33%
汽車 9%至19%