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Accounting Standards for Enterprises – Presentation of Financial Instruments [Expired]
企业会计准则第37号--金融工具列报 [失效]
【法宝引证码】
 
  
  
Accounting Standards for Enterprises – Presentation of Financial Instruments
(No. 37 [2006] of the Ministry of Finance February 15, 2006)
 

企业会计准则第37号--金融工具列报
(财会[2006]3号 二○○六年二月十五日)


Chapter I General Provisions
 

第一章 总则


Article 1 For the purpose regulating the presentation of financial instruments, these Standards are formulated in accordance withthe Accounting Standards for Enterprises – Basic Standards.
The presentation of financial instruments includes the presentation and disclosure of financial instruments.
   第一条 为了规范金融工具的列报,根据《企业会计准则--基本准则》,制定本准则。
金融工具列报,包括金融工具列示和金融工具披露。
Article 2 When presenting financial instruments, an enterprise shall classify the financial instruments on the basis of the features of such instruments and the nature of the relevant information.
   第二条 企业在进行金融工具列报时,应当根据金融工具的特点及相关信息的性质对金融工具进行归类。
Article 3 The following items shall be governed by other pertinent accounting standards:
   第三条 下列各项适用其他相关会计准则:
(1) The long term equity investments, which are regulated bythe Accounting Standards for Enterprises No. 2 – Long Term Equity Investments, shall be governed by the Accounting Standards for Enterprises No.2 – Long Term Equity Investments.
 (一)由《企业会计准则第2号--长期股权投资》规范的长期股权投资,适用《企业会计准则第2号--长期股权投资》。
(2) The share-based payments, which are regulated by the Accounting Standards for Enterprises No. 11 – Share-based Payment, shall be governed by the Accounting Standards for Enterprises No. 11 – Share-based Payment
 (二)由《企业会计准则第11号--股份支付》规范的股份支付,适用《企业会计准则第11号--股份支付》。
(3) The debt restructuring shall be governed by the Accounting Standards for Enterprises No. 12 – Debt Restructuring.
 (三)债务重组,适用《企业会计准则第12号--债务重组》。
(4) The contingent contracts with consideration between the combing parties in business combinations shall be governed by the Accounting Standards for Enterprises No. 20 – Business Combination.
 (四)企业合并中合并方的或有对价合同,适用《企业会计准则第20号--企业合并》。
(5) The rights and obligations arising from leases shall be governed by the Accounting Standards for Enterprises No. 21 – Leases.
 (五)租赁的权利和义务,适用《企业会计准则第21号--租赁》。
(6) The rights and obligations arising under original insurance contracts shall be governed by the Accounting Standards for Enterprises No. 25 – Original Insurance Contracts.
 (六)原保险合同的权利和义务,适用《企业会计准则第25号--原保险合同》。
(7) The rights and obligations arising under reinsurance contracts shall be governed by the Accounting Standards for Enterprises No. 26 – Reinsurance Contracts.
 (七)再保险合同的权利和义务,适用《企业会计准则第26号--再保险合同》。
Article 4 These Standards do not apply to the contracts that are entered into in accordance with the expected purchase, sale, or usage requirements and a non-financial item is to be duly bought or sold. However these Standards apply to those contracts to buy or sell a non-financial item that can be settled in cash or net amount of another financial instrument, or by exchange of financial instruments.
   第四条 本准则不涉及按预定的购买、销售或使用要求所签订,并到期履约买入或卖出非金融项目的合同。但是,能够以现金或其他金融工具净额结算,或通过交换金融工具结算的买入或卖出非金融项目的合同,适用本准则。
Chapter II Presentation of Financial Instruments
 

第二章 金融工具列示


Article 5 When issuing a financial instrument, an enterprise shall, depending on the substance of the financial instrument as well as the definitions of the financial asset, financial liability and equity instrument, it shall, in the initial recognition, recognize this financial instrument or its constituent parts as a financial asset, financial liability or equity instrument.
   第五条 企业发行金融工具,应当按照该金融工具的实质,以及金融资产、金融负债和权益工具的定义,在初始确认时将该金融工具或其组成部分确认为金融资产、金融负债或权益工具。
Article 6 If a financial instrument, which is issued by an enterprise and which will be settled through a self-equity instrument, shall be recognized as an equity instrument in the initial recognition if it satisfies either of the following requirements:
   第六条 企业发行的、将来以自身权益工具进行结算的金融工具满足下列条件之一的,应当在初始确认时确认为权益工具:
(1)This financial instrument does not include any contractual obligation to pay any cash or deliver any financial asset to another entity; or
 (一)该金融工具没有包括交付现金或其他金融资产给其他单位的合同义务。
(2)This financial instrument does not include any contractual obligation to exchange any financial asset or financial liability with another entity in the event of potential unfavorable conditions.
 (二)该金融工具没有包括在潜在不利条件下与其他单位交换金融资产或金融负债的合同义务。
Article 7 Where a financial instrument, which is issued by an enterprise and which must be or may be settled through a self-equity instrument in the future, satisfies either of the following conditions, it shall be recognized as an equity instrument in the initial recognition:
   第七条 企业发行的、将来须用或可用自身权益工具进行结算的金融工具满足下列条件之一的,应当在初始确认时确认为权益工具:
(1) This financial instrument is a non-financial instrument and the enterprise has no obligation to settle it by delivering an unfixed number of self-equity instruments.
 (一)该金融工具是非衍生工具,且企业没有义务交付非固定数量的自身权益工具进行结算。
(2) This financial instrument is a derivative instrument and it can only be settled through delivery of a fixed number of self-equity instruments in exchange for a fixed amount of cash or other financial assets, of which the equity instruments do not include the contracts to be settled through receipt or delivery of self-equity instruments of the enterprise.
 (二)该金融工具是衍生工具,且企业只有通过交付固定数量的自身权益工具换取固定数额的现金或其他金融资产进行结算。其中,所指权益工具不包括需要通过收取或交付企业自身权益工具进行结算的合同。
Article 8 Regardless of whether or not a financial instrument is to be settled through the delivery of cash or any other financial asset, if it needs to be determined through the occurrence or nonoccurrence of any uncertain future events which neither the issuer nor the holder is able to control (namely the financial instruments with contingent settlement terms), the issuer shall recognize it as a financial liability. However, if either of the conditions is satisfied, the issuer shall recognize it as an equity instrument:
   第八条 对于是否通过交付现金、其他金融资产进行结算,需要由发行方和持有方均不能控制的未来不确定事项(如股价指数、消费价格指数变动等)的发生或不发生来确定的金融工具(即附或有结算条款的金融工具),发行方应当将其确认为金融负债。但是,满足下列条件之一的,发行方应当确认为权益工具:
(1)It is for sure that the events relating to contingent terms, in which it is required to make settlement in cash or through other financial assets, will not occur.
 (一)可认定要求以现金、其他金融资产结算的或有结算条款相关的事项不会发生。
(2)No settlement will be made in cash or through other financial assets unless the issuer carries out enterprise liquidation.
 (二)只有在发行方发生企业清算的情况下才需以现金、其他金融资产进行结算。
Article 9 For a derivative financial instrument which the issuer or holder can choose to make settlement by net amount in cash or through the issuance of shares in exchange for cash, the issuer shall recognize it as a financial asset or financial liability, unless all settlement ways available show that this derivative financial instrument shall be recognized as an equity instrument.
   第九条 对于发行方或持有方能选择以现金净额或以发行股份交换现金等方式进行结算的衍生金融工具,发行方应当将其确认为金融资产或金融负债,但所有可供选择的结算方式表明该衍生金融工具应当确认为权益工具的除外。
Article 10 Where an enterprise issues an non-derivative financial instrument that contains both a liability and an equity component, it shall, in the initial recognition, separate the liability component from the equity component and treat them respectively.
To separate them from each other, the enterprise shall first determine the fair value of the liability component and regard it as the amount of initial recognition, then determine the amount of initial recognition of the equity component on the basis of the issuance price of the entire financial instrument less the amount of the initial recognition of the liability component. The dealing expenses incurred for the issuance of this non-derivative financial instrument shall be apportioned between the liability component and the equity component at their respective relative fair value.
   第十条 企业发行的非衍生金融工具包含负债和权益成份的,应当在初始确认时将负债和权益成份进行分拆,分别进行处理。
在进行分拆时,应当先确定负债成份的公允价值并以此作为其初始确认金额,再按照该金融工具整体的发行价格扣除负债成份初始确认金额后的金额确定权益成份的初始确认金额。发行该非衍生金融工具发生的交易费用,应当在负债成份和权益成份之间按照各自的相对公允价值进行分摊。
Article 11 After an enterprise deducts the dealing expenses (excluding the dealing expenses incurred for the issuance of equity instrument by the combing party in a business combination) from the consideration for an equity instrument it issues, it shall increase the owner's equities. If it pays any consideration and dealing expenses for the repurchase of a self-equity instrument, it shall decrease the owner's equities. When it issues, repurchases, sells or writes off a self-equity instrument, it shall not recognize the profits or losses, if any, that have been incurred.
   第十一条 企业发行权益工具收到的对价扣除交易费用(不涉及企业合并中合并方发行权益工具发生的交易费用)后,应当增加所有者权益;回购自身权益工具支付的对价和交易费用,应当减少所有者权益。企业在发行、回购、出售或注销自身权益工具时,不应当确认利得或损失。
Article 12 If the financial instrument or its constituent part is attributable to the financial liability, the relevant interests, gains or losses shall be recorded in the profits and losses of the current period.
As to the various distributions (excluding stock dividends) to holders of an equity instrument, an enterprise shall decrease the owner's equities. The enterprise shall not recognize any change in the fair value of the equity instrument.
   第十二条 金融工具或其组成部分属于金融负债的,其相关利息、利得或损失等,计入当期损益。
企业对权益工具持有方的各种分配(不包括股票股利),应当减少所有者权益。企业不应当确认权益工具的公允价值变动额。
Article 13 The financial assets and financial liabilities shall be presented respectively in the balance sheet and shall not offset against each other. However, if any of the following circumstances is met, the post-offset net amount shall be presented in the balance sheet:
   第十三条 金融资产和金融负债应当在资产负债表内分别列示,不得相互抵销。但是,同时满足下列条件的,应当以相互抵销后的净额在资产负债表内列示:
(1)The enterprise has the statutory right to offset the amount already recognized and such statutory right is enforceable at the present time; or
 (一)企业具有抵销已确认金额的法定权利,且该种法定权利现在是可执行的;
(2)The enterprise intends to settle on a net amount basis, or simultaneously realize the financial assets and settle the financial liabilities.
For the transfer of any financial asset which does not satisfy the conditions for the termination of recognition, the transferor shall not offset the financial asset already transferred against the relevant liability.
 (二)企业计划以净额结算,或同时变现该金融资产和清偿该金融负债。
不满足终止确认条件的金融资产转移,转出方不得将已转移的金融资产和相关负债进行抵销。
Chapter III Disclosure of Financial Instruments
 

第三章 金融工具披露


Article 14 The disclosure of financial instruments refers to the relevant information about the already recognized and unrecognized financial instruments that an enterprise discloses in its notes.
The information about the financial instruments which an enterprise discloses shall be helpful for the users of financial reports to reasonably evaluate the importance of the effects of the financial status and operating outcomes of the enterprise.
   第十四条 金融工具披露,是指企业在附注中披露已确认和未确认金融工具的有关信息。
企业所披露的金融工具信息,应当有助于财务报告使用者就金融工具对企业财务状况和经营成果影响的重要程度作出合理评价。
Article 15 An enterprise shall disclose the information about the important accounting policies and measurement basis adopted for preparing financial statements of financial instruments, which shall mainly cover:
   第十五条 企业应当披露编制财务报表时对金融工具所采用的重要会计政策、计量基础等信息,主要包括:
(1) For a financial asset or financial liability which is designated to be measured at its fair value and of which the changes are recorded in the profits and losses of the current period, the enterprise shall disclose the following information:
......
 (一)对于指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债,应当披露下列信息:
......



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