美国GAAP-权益法适用条件.doc

美国会计准则 长期股权投资使用权益法的条件 1 证明存在重大影响的条件 1 证明不存在重大影响的条件 1 主要依据 2 英文原文 2 伊藤忠入股常铝股份 2006 年 11 月股份公司增资 4 伊藤忠在常铝股份董事会 监事会的代表 4 美国会计准则美国会计准则 长期股权投资使用权益法的条件长期股权投资使用权益法的条件 1 持股比例大于 20 但小于 50 除非有证据证明其对被投资方不具有 重大影响 2 持股比例小于 20 时 如果有证据证明对被投资方具有重大影响 则 仍使用权益法计量长期股权投资 证明存在重大影响的条件证明存在重大影响的条件 投资方符合以下条件之一 将被视为存在重大影响 1 在被投资方的董事会中有代表 2 参与被投资方的政策制定 3 与被投资方存在关联交易 实物 4 互派管理人员 5 被投资方对投资方存在技术依赖 6 相对于被投资方的其他股东 投资方的持股比例显著较大 证明不存在重大影响的条件证明不存在重大影响的条件 投资方符合以下条件之一 将被视为存在重大影响 1 被投资方提起的诉讼或向政府部门的投诉 可能影响投资方实施重大影 响 2 双方协议约定投资方放弃实施重大影响的权利 3 被投资方的大部分股权集中于小部分股东 这些股东在经营管理中将不 会考虑投资方的意见 4 投资方需要更多的财务信息来实施权益法 但被投资方无法提供 例如 投资方需要季度财务报表 但被投资方只需要公开年度财务报表 5 投资方尝试在被投资方董事会推荐代表 但是失败了 主要依据主要依据 1 FIN 35 美国 FASB 第 35 号解释公告 已附上 2 APB 18 英文原文英文原文 OVERVIEW The equity method of accounting for investments in common stock is appropriate if an investment enables the investors to influence the operating or financial decisions of the investee 被投资者 In these circumstances the investors has a degree of responsibility for the return on its investment and it is appropriate to include in the investor s results of operations its share of the earnings or losses of the investee The equity method is not intended as a substitute for consolidated financial statements when the conditions for consolidation are present The following pronouncements are the sources of promulgated GAAP concerning the equity method APB 18 Accounting principle board FASB 前身 The Equity Method of Accounting for Investments in Common Stock FAS 94 Financial Advisory service Consolidation of All Majority Owned Subsidiaries FIN 35 美国 FASB 第 35 号解释公告 Criteria for applying the Equity Method of Accounting for investments in common stock BACKGROUND Domestic and foreign investments in common stock and corporate joint ventures shall be presented in financial statements on the equity basis by an investor whose investment in the voting stock and other factors give it the ability to exercise significant influence over the operating and financial policies of the investment PRESUMPTION OF SIGNIFICANT INFLUENCE Evidence that the investor has significant influence over the investee includes the following 1 Investor has representation on the board of directors of the investee 2 Investor participates in the policy making process of the investee 3 Material intercompany transactions occur between the investor and the investee 4 There is an interchange of managerial personnel between the investor and the investee 5 Technological dependency of the investee on the investor exsists 6 There exists significant extent of ownership of the investor in relation to the concentration of other shareholders Absent evidence to the contrary an investment directly or indirectly of less than 20 of the voting stock of an investee is presumed to indicate lack of significant influence and the use of the equity method or consolidated statements is not required Absent evidence to the contrary an investment directly or indirectly of 20 or more of the voting stock of an investee is presumed to indicate the ability to exercise significant influence and the equity method is required for a fair presentation Examples of indications that an investor may be unable to exercise significant influence over the operating and financial policies of an investee include 1 Opposition by the investee such as litigation or complaints to governmental regulatory authorities challenges the investor s ability to exercise significant influence 2 The investor and investee sign an agreement under which the investor surrenders significant rights as a shareholder 3 Majority ownership of the investee is concentrated among a small group of shareholders who operate the investee without regard to the views of the investor 4 The investor needs or wants more financial information to apply the equity method than is available to the investee s other shareholders for example the investor wants quarterly financial information from an investee that publicly reports only annually tries to obtain that information and fails 5 The investor tries and fails to obtain representation on the investee s board of directors 伊藤忠入股常铝股份 伊藤忠入股常铝股份 20062006 年年 1111 月股份公司增资月股份公司增资 2006 年 11 月 经商务部批准 商资批 2006 2259 号文 公司向伊藤忠公司向伊藤忠 非铁 伊藤忠 中国 分别定向增发非铁 伊藤忠 中国 分别定向增发 1 530 和和 1 020 万股普通股 发行价格万股普通股 发行价格 4 00 元元 股股 增资后公司变更为中外合资股份有限公司 外资比例小于 25 公司于 2006 年 11 月 29 日取得商务部颁发的 中华人民共和国外商投资企业 批准证书 商外资资审字 2006 0724 号文 企业类型为外商投资股份制 外 资比例小于 25 本次增资经立信长江 信长会师报字 2006 第 11538 号 验资报告验证 2007 年 1 月 11 日 公司在江苏省工商行政管理局进行了变更 登记 增资后 公司股权结构如下 股份公司上市后 伊藤忠所持股份尚在限售期内 持股数未发生变化 但 持股比例变为 15 伊藤忠在常铝股份董事会 监事会的代表伊藤忠在常铝股份董事会 监事会的代表 根据 股权 增资 认购协议 增资扩股完成后 伊藤忠非铁有权推荐伊藤忠非铁