企业会计准则中英版

企业会计准则第 2 号 长期股权投资 Accounting Standards for Enterprises No 2 Long term Equity Investments 第一章总则 Chapter I General Provisions 第一条为了规范长期股权投资的确认 计量和相关信息的披露 根据 企业会计准则 基本准则 制定本准则 Article 1 In order to regulate the recognition and measurement of long term equity investments and disclosure of relevant information these Standards are formulated in the light of the Accounting Standards for Enterprises Basic Standards 第二条下列各项适用其他相关会计准则 Article 2 Other relevant accounting standards shall apply to such items as follows 一 外币长期股权投资的折算 适用 企业会计准则第 19 号 外币折算 1 The Accounting Standards for Enterprises No 19 Foreign Currency Translation shall apply to the translation of long term equity investments in foreign currencies 二 本准则未予规范的长期股权投资 适用 企业会计准则第 22 号 金融工具确认 和计量 2 The Accounting Standards for Enterprises No 22 Recognition and measurement of Financial Instruments shall apply to the long term investments which haven t been dealt with by the present standards 第二章初始计量 Chapter II Initial Measurement 第三条企业合并形成的长期股权投资 应当按照下列规定确定其初始投资成本 Article 3 The initial cost of the long term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions 一 同一控制下的企业合并 合并方以支付现金 转让非现金资产或承担债务方式作为合并对 价的 应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初 始投资成本 长期股权投资初始投资成本与支付的现金 转让的非现金资产以及所承担债 务账面价值之间的差额 应当调整资本公积 资本公积不足冲减的 调整留存收益 1 For the merger of enterprises under the same control if the consideration of the merging enterprise is that it makes payment in cash transfers non cash assets or bear its debts it shall on the date of merger regard the share of the book value 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 2 transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve If the capital reserve is insufficient to dilute the retained earnings shall be adjusted 合并方以发行权益性证券作为合并对价的 应当在合并日按照取得被合并方所有者权益账 面价值的份额作为长期股权投资的初始投资成本 按照发行股份的面值总额作为股本 长 期股权投资初始投资成本与所发行股份面值总额之间的差额 应当调整资本公积 资本公 积不足冲减的 调整留存收益 If the consideration of the merging enterprise is that it issues equity securities it shall on the date of merger regard the share of the book value of the owner s equity of the merged enterprise as the initial cost of the long term equity investment The total face 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 face value of the shares issued shall offset against the capital reserve If the capital reserve is insufficient to dilute the retained earnings shall be adjusted 二 非同一控制下的企业合并 购买方在购买日应当按照 企业会计准则第 20 号 企业合 并 确定的合并成本作为长期股权投资的初始投资成本 2 For the merger under different control the merging party shall on the date of merger regard the merger costs ascertained in accordance with the Accounting Standards for Enterprises No 20 Merger of Enterprises as the initial cost of the long term equity investment 第四条 除企业合并形成的长期股权投资以外 其他方式取得的长期股权投资 应当按 照下列规定确定其初始投资成本 Article 4 Besides the long term equity investments formed by the merger of enterprises the initial cost of a long term equity investment obtained by other means shall be ascertained in accordance with the provisions as follows 一 以支付现金取得的长期股权投资 应当按照实际支付的购买价款作为初始投资成本 初始投资成本包括与取得长期股权投资直接相关的费用 税金及其他必要支出 1 The initial cost of a long term equity investment obtained by making payment in cash shall be the purchase cost which is actually paid The initial cost consists of the expenses directly relevant to the obtainment of the longterm equity investment taxes and other necessary expenses 二 以发行权益性证券取得的长期股权投资 应当按照发行权益性证券的公允价值作为 初始投资成本 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 三 投资者投入的长期股权投资 应当按照投资合同或协议约定的价值作为初始投资成 3 本 但合同或协议约定价值不公允的除外 3 The initial cost of a long term equity investment of an investor shall be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement 四 通过非货币性资产交换取得的长期股权投资 其初始投资成本应当按照 企业会计 准则第7 号 非货币性资产交换 确定 4 The initial cost of a long term investment obtained by the exchange of nonmonetary assets shall be ascertained in accordance with the Accounting Standards for Enterprises No 7 Exchange of Non monetary Assets 五 通过债务重组取得的长期股权投资 其初始投资成本应当按照 企业会计准则第 12 号 债务重组 确定 5 The initial cost of a long term equity investment obtained by recombination of liabilities shall be ascertained in accordance with Accounting Standards for Enterprises No 12 Debt Restructuring 第三章 后续计量 Chapter III Subsequent Measurement 第五条 下列长期股权投资应当按照本准则第七条规定 采用成本法核算 Article 5 The following long term equity investments shall in accordance with Article 7 of these Standards be measured by employing the cost method 一 投资企业能够对被投资单位实施控制的长期股权投资 控制 是指有权决定一个企 业的财务和经营政策 并能据以从该企业的经营活动中获取利益 投资企业能够对被投资 单位实施控制的 被投资单位为其子公司 投资企业应当将子公司纳入合并财务报表的合 并范围 投资企业对子公司的长期股权投资 应当采用本准则规定的成本法核算 编制合 并财务报表时按照权益法进行调整 1 A long term equity investment of an investing enterprise that is able to control the invested enterprise The term control refers to the power to determine the financial and operating polices of an enterprise and obtain benefits from its operating activities of the enterprise If the investing enterprise can control an invested entity the invested entity as its subsidiary company shall be included in the consolidation range of the consolidated financial statements For a long term equity investment on the subsidiary company of an investing enterprise the investing enterprise shall accounted by employing the cost method as prescribed by these 4 Standards and shall make an adjustment by employing the equity method when it works out consolidated financial statements 二 投资企业对被投资单位不具有共同控制或重大影响 并且在活跃市场中没有报价 公允价值不能可靠计量的长期股权投资 共同控制 是指按照合同约定对某项经济活动所 共有的控制 仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一 致同意时存在 投资企业与其他方对被投资单位实施共同控制的 被投资单位为其合营企 业 重大影响 是指对一个企业的财务和经营政策有参与决策的权力 但并不能够控制或 者与其他方一起共同控制这些政策的制定 投资企业能够对被投资单位施加重大影响的 被 投资单位为其联营企业 2 A long term equity investment of the investing enterprise that does not do joint control or does not have significant influences on the invested entity and entity and has no offer in the active market and its fair value cannot be reliably measured The term joint control refers to the control over an economic activity in accordance with the contracts and agreements which does not exist unless the investing parties of the economic activity with one an assent on sharing the control power over the relevant important financial and operating decisions Where an investing enterprise and other parties do joint control over an invested entity the invested entity shall be their joint enterprise The term significant influences refers to the power to participate in making decisions on the financial and operating policies of an enterprise but not to control or do joint control together with other parties over the formulation of these policies Where an investing enterprise is able to have significant influences on an invested entity the invested entity shall be its associated entity 第六条 在确定能否对被投资单位实施控制或施加重大影响时 应当考虑投资企业和其 他方持有的被投资单位当期可转换公司债券 当期可执行认股权证等潜在表决权因素 Article 6 When ascertaining whether or not it is able to control or have significant influences on an invested entity an enterprise shall take into consideration the invested enterprises current convertible corporate bonds and current executable warrants held by the investing enterprise and other parties as well as other potential factors concerning the voting rights 5 第七条 采用成本法核算的长期股权投资应当按照初始投资成本计价 追加或收回投资 应当调整长期股权投资的成本 被投资单位宣告分派的现金股利或利润 确认为当期投资 收益 投资企业确认投资收益 仅限于被投资单位接受投资后产生的累积净利润的分配额 所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回 Article 7 The price of a long term equity investment measured by employing the cost method shall be included at its initial investment cost If there are additional investments or disinvestments the cost of the long term equity investment shall be adjusted The dividends or profits declared to distribute by the invested entity shall be recognized as the current investment income The investment income recognized by the investing enterprise shall be limited to the amount received from the accumulative net profits that arise after the invested entity has accepted the investment Where the amount of profits or cash dividends obtained by the investing entity exceeds the aforesaid amount it shall be regarded as recovery of initial investment cost 第八条 投资企业对被投资单位具有共同控制或重大影响的长期股权投资 应当按照本 准则第九条至第十三条规定 采用权益法核算 Article 8 A long term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall in accordance with Articles 9 through 13 of these Standards be measured by employing the equity method 第九条 长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允 价值份额的 不调整长期股权投资的初始投资成本 长期股权投资的初始投资成本小于投 资时应享有被投资单位可辨认净资产公允价值份额的 其差额应当计入当期损益 同时调 整长期股权投资的成本 被投资单位可辨认净资产的公允价值 应当比照 企业会计准则 第 20 号 企业合并 的有关规定确定 Article 9 If the initial cost of a long term equity investment is more than the investing enterprise attributable share of the fair value of the invested entity s identifiable net assets for the investment the initial cost of the long term equity investment may not be adjusted If the initial cost of a long term equity investment is less than the investing enterprise attributable share of the fair value of the invested entity s identifiable net assets for the investment the difference shall be included in the current profits 6 and losses and the cost of the long term equity investment shall be adjusted simultaneously The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to the relevant provisions of the Accounting Standards for Enterprises No 20 Merger of Enterprises 第十条 投资企业取得长期股权投资后 应当按照应享有或应分担的被投资单位实现的 净损益的份额 确认投资损益并调整长期股权投资的账面价值 投资企业按照被投资单位 宣告分派的利润或现金股利计算应分得的部分 相应减少长期股权投资的账面价值 Article 10 After an investing enterprise obtains a long term equity investment it shall in accordance with the attributable share of the net profits or losses of the invested entity recognize the investment profits or losses and adjust the book value of the long term equity investment The investing enterprise shall in the light of the profits or cash dividends declared to distribute by the invested entity calculate the proportion it shall obtain and shall reduce the book value of the long term equity investment correspondingly 第十一条 投资企业确认被投资单位发生的净亏损 应当以长期股权投资的账面价值以及 其他实质上构成对被投资单位净投资的长期权益减记至零为限 投资企业负有承担额外损 失义务的除外 被投资单位以后实现净利润的 投资企业在其收益分享额弥补未确认的亏 损分担额后 恢复确认收益分享额 Article 11 An investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long term equity investment and other long term rights and interests which substantially form the net investment made to the invested entity are reduced to zero unless the investing enterprise has the obligation to undertake extra losses If the invested entity realizes any net profits later the investing enterprise shall after the amount of its attributable share of profits offsets against its attributable share of the unrecognized losses resume to recognize its attributable share of profits 第十二条 投资企业在确认应享有被投资单位净损益的份额时 应当以取得投资时被投资 单位各项可辨认资产等的公允价值为基础 对被投资单位的净利润进行调整后确认 被投 资单位采用的会计政策及会计期间与投资企业不一致的 应当按照投资企业的会计政策及 会计期间对被投资单位的财务报表进行调整 并据以确认投资损益 Article 12 The investing enterprise shall on the ground of the fair value of all identifiable assets of the invested entity when it obtains the investment recognize the attributable share of the net profits and losses of the invested entity after it adjusts the net 7 profits of the invested entity If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the investing enterprise an adjustment shall be made to the financial statements of the invested entity in accordance with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses 第十三条 投资企业对于被投资单位除净损益以外所有者权益的其他变动 应当调整长期 股权投资的账面价值并计入所有者权益 Article 13 Where any change is made to the owner s equity other than the net profits and losses of the invested entity the book value of the long term equity investment shall be adjusted and be included in the owner s equity 第十四条 投资企业因减少投资等原因对被投资单位不再具有共同控制或重大影响的 并 且在活跃市场中没有报价 公允价值不能可靠计量的长期股权投资 应当改按成本法核算 并以权益法下长期股权投资的账面价值作为按照成本法核算的初始投资成本 因追加投资 等原因能够对被投资单位实施共同控制或重大影响但不构成控制的 应当改按权益法核算 并以成本法下长期股权投资的账面价值或按照 企业会计准则第 22 号 金融工具确认 和计量 确定的投资账面价值作为按照权益法核算的初始投资成本 Article 14 For a long term equity investment for which there is no offer in the active market and of which the fair value cannot be reliably measured if the investing enterprise has not joint control or significant influence over the invested entity any more as a result of the decrease of investment or other reasons the cost method shall be employed in the measurement and the book value of the long term equity investment employing the equity method shall be regarded as the initial investment cost to be measured by employing the cost method If an enterprise is able to do joint control or significant influence which does not constitute control over the invested entity as a result of additional investment or other reasons the equity method shall be employed in the measurement and the book value of the long term equity investment measured by employing the cost method or the book value of investment ascertained in accordance with the Accounting Standards for Enterprises No 22 Recognition and Measurement of Financial Instruments shall be regarded as initial investment cost measured by employing the cost method 第十五条 按照本准则规定的成本法核算的 在活跃市场中没有报价 公允价值不能可靠 计量的长期股权投资 其减值应当按照 企业会计准则第 22 号 金融工具确认和计量 处理 其他按照本准则核算的长期股权投资 其减值应当按照 企业会计准则第 8 号 资产减值 处理 Article 15 The impairment of a long term equity investment which is measured by employing the cost method as prescribed in these Standards for which there is no offer in the active market and of 8 which the fair value cannot be reliably measured its impairment shall be disposed in accordance with the Accounting Standards for Enterprises No 22 Recognition and Measurement of Financial Instruments The impairment of any other long term equity investment measured in accordance with these Standards shall be disposed in accordance with the Accounting Standards for Enterprises No 8 Asset Impairment 第十六条 处置长期股权投资 其账面价值与实际取得价款的差额 应当计入当期损益 采用权益法核算的长期股权投资 因被投资单位除净损益以外所有者权益的其他变动而计 入所有者权益的 处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损 益 Article 16 When disposing of a long term equity investment the difference between its book value and the actual purchase price shall be included in the current profits and losses If any change other than the net profits and losses of the invested entity occurs and is included in the owner s equity the portion previously included in the owner s equity shall when disposing of a long term equity investment measured by employing the equity method be transferred to the current profits and losses according to a certain proportion 第四章 披露 Chapter IV Disclosure 第十七条 投资企业应当在附注中披露与长期股权投资有关的下列信息 Article 17 An investing enterprise shall in the notes disclose the information concerning long term equity investments as follows 一 子公司 合营企业和联营企业清单 包括企业名称 注册地 业务性质 投资企业 的持股比例和表决权比例 1 The name list of its subsidiary companies joint ventures and associated enterprises consisting of the names registration places and business nature proportions of shares and proportions of voting rights of the investing enterprises 二 合营企业和联营企业当期的主要财务信息 包括资产 负债 收入 费用等合计金 额 2 The main financial information of the joint ventures and associated enterprises consisting of the aggregate amounts of assets 9 liabilities incomes expenses etc 三 被投资单位向投资企业转移资金的能力受到严格限制的情况 3 The information about the restriction of the invested entity s capacity of transferring funds to the investing entity 四 当期及累计未确认的投资损失金额 4 The current period and accumulative amounts of unrecognized investment losses and 五 与对子公司 合营企业及联营企业投资相关的或有负债 5 The contingent liabilities or the investments in the subsidiary companies joint ventures and associated enterprises 企业会计准则第 20 号 企业合并 Accounting Standards for Enterprises No 20 Business Combinations 第一章 总则 Chapter I General Provisions 第一条 为了规范企业合并的确认 计量和相关信息的披露 根据 企业会计准则 基本准则 制定本准则 Article 1 With a view to regulating the recognition and measurement of business combinations and disclosure of relevant information the present Standards are formulated according to the Accounting Standards for Enterprises Basic Standards 第二条 企业合并 是指将两个或者两个以上单独的企业合并形成一个报告主体的交易 或事项 Article 2 The term business combinations refers to a transaction or event bringing together two or more separate enterprises into one reporting entity 企业合并分为同一控制下的企业合并和非同一控制下的企业合并 Business combinations are classified into the business combinations under the same control and the business combinations not under the same control 10 第三条 涉及业务的合并比照本准则规定处理 Article 3 The business combinations regarding business operation shall be subject to the present Standard 第四条 本准则不涉及下列企业合并 Article 4 The present Standards does not apply to the following business combinations 一 两方或者两方以上形成合营企业的企业合并 1 Any business combination in which two or more enterprises form a joint venture 二 仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主 体的企业合并 2 Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares 第三章同一控制下的企业合并 Chapter II Business Combinations under the Same Control 第五条 参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂 时性的 为同一控制下的企业合并 Article 5 A business combination under the same control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or the same parties both before and after the business combination and on which the control is not temporary 同一控制下的企业合并 在合并日取得对其他参与合并企业控制权的一方为合并方 参与 合并的其他企业为被合并方 In a business combination under the same control th