Haier 2009 Annual Report Download - page 82
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
HAIER ELECTRONICS GROUP CO., LTD ANNUAL REPORT 2009
80
2.4 Summary of Significant Accounting
Policies (Cont’d)
Derecognition of financial assets (Cont’d)
When the Group has transferred its rights to receive cash flows
from an asset or has entered into a pass-through arrangement,
and has neither transferred nor retained substantially all the risks
and rewards of the asset nor transferred control of the asset,
the asset is recognised to the extent of the Group’s continuing
involvement in the asset. In that case, the Group also recognises an
associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that
the Group has retained.
Continuing involvement that takes the form of a guarantee over the
transferred asset is measured at the lower of the original carrying
amount of the asset and the maximum amount of consideration
that the Group could be required to repay.
Impairment of financial assets
The Group assesses at the end of each reporting period whether
there is any objective evidence that a financial asset or a group of
financial assets is impaired. A financial asset or a group of financial
assets is deemed to be impaired if, and only if, there is objective
evidence of impairment as a result of one or more events that has
occurred after the initial recognition of the asset (an incurred “loss
event”) and that loss event has an impact on the estimated future
cash flows of the financial asset or the group of financial assets
that can be reliably estimated. Evidence of impairment may include
indications that a debtor or a group of debtors is experiencing
significant financial difficulty, default or delinquency in interest or
principal payments, the probability that they will enter bankruptcy
or other financial reorganisation and observable data indicating
that there is a measurable decrease in the estimated future cash
flows, such as changes in arrears or economic conditions that
correlate with defaults.
2.4