Haier 2009 Annual Report Download - page 81
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 79
2.4 Summary of Significant Accounting
Policies (Cont’d)
Investments and other financial assets (Cont’d)
Available-for-sale financial investments (Cont’d)
The Group evaluates its available-for-sale financial assets whether
the ability and intention to sell them in the near term are still
appropriate. When the Group is unable to trade these financial
assets due to inactive markets and management’s intent to do
so significantly changes in the foreseeable future, the Group may
elect to reclassify these financial assets in rare circumstances.
Reclassification to loans and receivables is permitted when the
financial assets meet the definition of loans and receivables and
the Group has the intent and ability to hold these assets for the
foreseeable future or to maturity. Reclassification to the held-to-
maturity category is permitted only when the entity has the ability
and intent to hold until the maturity date of the financial asset.
For a financial asset reclassified out of the available-for-sale category,
any previous gain or loss on that asset that has been recognised
in equity is amortised to profit or loss over the remaining life of
the investment using the effective interest rate. Any difference
between the new amortised cost and the expected cash flows
is also amortised over the remaining life of the asset using the
effective interest rate. If the asset is subsequently determined to
be impaired, then the amount recorded in equity is reclassified to
the income statement.
Derecognition of financial assets
A financial asset (or, where applicable, a part of a financial asset or
part of a group of similar financial assets) is derecognised when:
• the rights to receive cash flows from the asset have expired;
• the Group has transferred its rights to receive cash flows from
the asset, or has assumed an obligation to pay the received
cash flows in full without material delay to a third party under
a “pass-through” arrangement; and
• either (a) the Group has transferred substantially all the
risks and rewards of the asset, or (b) the Group has neither
transferred nor retained substantially all the risks and rewards
of the asset, but has transferred control of the asset.
2.4
可供出售財務投資
•
•
• (a)
(b)