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Accounting Standards for Enterprises No. 2 每 Long-term Equity Investments
(No. 3 [2006] of the Ministry of Finance February 15, 2006)
| | 企業會計准則第2號－－長期股權投資
（財會[2006]3號 二○○六年二月十五日）
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Chapter I General Provisions
| | 第一章 總則
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Article 1 For the purpose of regulating the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises 每 Basic Standards.
| | 第一條 為了規範長期股權投資的確認、計量和相關信息的披露，根據《企業會計准則——基本准則》，制定本准則。
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Article 2 The following items shall be governed by other relevant accounting standards:
| | 第二條 下列各項適用其他相關會計准則：
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(1)The translation of long term equity investments in foreign currencies shall be governed by the Accounting Standards for Enterprises No. 19 - Foreign Currency Translation; and
| | （一）外幣長期股權投資的折算，適用《企業會計准則第19 號——外幣折算》。
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(2)The long term investments which haven't been dealt with by these Standards shall be governed by the Accounting Standards for Enterprises No. 22 - Recognition and measurement of Financial Instruments.
| | （二）本准則未予規範的長期股權投資，適用《企業會計准則第22 號——金融工具確認和計量》。
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Chapter II Initial Measurement
| | 第二章 初始計量
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Article 3 The initial cost of long-term equity investment formed by enterprise merger shall be determined according to the following provisions:
| | 第三條 企業合並形成的長期股權投資，應當按照下列規定確定其初始投資成本：
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(1)For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it will make payment in cash, transfer non-cash assets or bear its debts, it shall, on the day of merger, treat the share of the carrying amount of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the carrying amount of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient, the retained earnings shall be adjusted.
If the consideration of the merging enterprise is that it will issue equity securities, it shall, on the day of merger, regard the share of the carrying amount of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The total par value of the stocks issued shall be regarded as the capital stock, while the difference between the initial cost of the long-term equity investment and total par value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient, the retained earnings shall be adjusted.
| | （一）同一控制下的企業合並，合並方以支付現金、轉讓非現金資產或承擔債務方式作為合並對價的，應當在合並日按照取得被合並方所有者權益賬面價值的份額作為長期股權投資的初始投資成本。長期股權投資初始投資成本與支付的現金、轉讓的非現金資產以及所承擔債務賬面價值之間的差額，應當調整資本公積；資本公積不足沖減的，調整留存收益。
合並方以發行權益性證券作為合並對價的，應當在合並日按照取得被合並方所有者權益賬面價值的份額作為長期股權投資的初始投資成本。按照發行股份的面值總額作為股本，長期股權投資初始投資成本與所發行股份面值總額之間的差額，應當調整資本公積；資本公積不足沖減的，調整留存收益。
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(2)For the merger under the same control, the merging party shall, on the day of merger, regard the merger costs determined under the Accounting Standards for Enterprises No. 20 每 Merger of Enterprises as the initial cost of the long-term equity investment.
| | （二）非同一控制下的企業合並，購買方在購買日應當按照《企業會計准則第20 號——企業合並》確定的合並成本作為長期股權投資的初始投資成本。
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Article 4 Except for the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment acquired by other means shall be determined according to the following provisions:
| | 第四條 除企業合並形成的長期股權投資以外，其他方式取得的長期股權投資，應當按照下列規定確定其初始投資成本：
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(1)The initial cost of a long-term equity investment obtained by making cash payment shall be the purchase price which is actually paid. The initial cost includes the expenses directly relevant to the obtainment of the long-term equity investment, taxes and other necessary expenses.
| | （一）以支付現金取得的長期股權投資，應當按照實際支付的購買價款作為初始投資成本。初始投資成本包括與取得長期股權投資直接相關的費用、稅金及其他必要支出。
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(2)The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.
| | （二）以發行權益性證券取得的長期股權投資，應當按照發行權益性證券的公允價值作為初始投資成本。
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(3)The initial cost of a long-term equity investment made by an investor shall be the value stipulated in the investment contract or agreement with the exception of those of unfair value as is stipulated in the contract or agreement.
| | （三）投資者投入的長期股權投資，應當按照投資合同或協議約定的價值作為初始投資成本，但合同或協議約定價值不公允的除外。
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(4)The initial cost of a long-term investment obtained by the exchange of non-monetary assets shall be determined under the Accounting Standards for Enterprises No. 7 每 Exchange of Non-monetary Assets.
| | （四）通過非貨幣性資產交換取得的長期股權投資，其初始投資成本應當按照《企業會計准則第7 號——非貨幣性資產交換》確定。
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(5)The initial cost of a long-term equity investment obtained by debt restructuring shall be determined under Accounting Standards for Enterprises No. 12 每 Debt Restructuring.
．．．．．． | | （五）通過債務重組取得的長期股權投資，其初始投資成本應當按照《企業會計准則第12 號——債務重組》確定。
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