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中英对照法律资源--企业会计准则第36号--关联方披露          【字体:
 

中英对照法律资源--企业会计准则第36号--关联方披露

作者:无忧教育    文章来源:51education.net    点击数:    更新时间:2008-5-18     


企业会计准则第36号--关联方披露 <westbank> Accounting Standards for Enterprises No. 36 - Disclosure of Affiliated Parties
财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3
2006年2月15日 <westbank> 15-Feb-06
第一章 总则 <westbank> Chapter I General Provisions
第一条 为了规范关联方及其交易的信息披露,根据《企业会计准则--基本准则》,制定本准则。 <westbank> Article 1 With a view to regulating the disclosure of information about affiliated parties and transactions among them, these Standards are formulated in accordance with Accounting Standards for Enterprises - Basic Standards.
第二条 企业财务报表中应当披露所有关联方关系及其交易的相关信息。 <westbank> Article 2 An enterprise shall, in its financial statements, disclose the related information about all affiliated party relationships and the transactions among them.
对外提供合并财务报表的,对于已经包括在合并范围内各企业之间的交易不予披露,但应当披露与合并范围外各关联方的关系及其交易。 <westbank> If it offers consolidated financial statements to outsiders, it is not required to disclose the transactions among the enterprises that have been included in the scope consolidation, but it shall disclose the affiliated party relationships and transactions beyond the scope of consolidation.
第二章 关联方 <westbank> Chapter II Affiliated Parties
第三条 一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一方控制、共同控制或重大影响的,构成关联方。 <westbank> Article 3 When a party controls, jointly controls or exercises significant influence over another party, or when two or more parties are under the control, joint control or significant influence of the same party, the affiliated party relationships are constituted.
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。 <westbank> The term "control" means having the power to decide an enterprise's financial and operating policy and obtains benefits from its business activities.
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。 <westbank> The term "joint control" means control over an economic activity as specified by contract, which exists only when the investing parties that need to share the power of control in important financial and operating decision-making agree unanimously.
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。 <westbank> The term "significant influence" means having the power to participate in the formulation of financial and operating policies of an enterprise, but not the power to control or jointly control the formulation of these policies together with other parties.
第四条 下列各方构成企业的关联方: <westbank> Article 4 The following parties constitute the affiliated parties of an enterprise:
(一) 该企业的母公司。 <westbank> (1) The parent company thereof;
(二) 该企业的子公司。 <westbank> (2) The subsidiaries thereof;
(三) 与该企业受同一母公司控制的其他企业。 <westbank> (3) Other enterprises under the control of the same parent company thereof;
(四) 对该企业实施共同控制的投资方。 <westbank> (4) The investors having joint control over the enterprise;
(五) 对该企业施加重大影响的投资方。 <westbank> (5) The investors having significant influence thereon;
(六) 该企业的合营企业。 <westbank> (6) The joint ventures thereof;
(七) 该企业的联营企业。 <westbank> (7) The associated enterprises thereof;
(八) 该企业的主要投资者个人及与其关系密切的家庭成员。主要投资者个人,是指能够控制、共同控制一个企业或者对一个企业施加重大影响的个人投资者。 <westbank> (8) The main individual investors and the close family members thereof. A main individual investor refers to an individual investor who can control or jointly control an enterprise, or has significant influence thereon; and
(九) 该企业或其母公司的关键管理人员及与其关系密切的家庭成员。关键管理人员,是指有权力并负责计划、指挥和控制企业活动的人员。 <westbank> (9) Key managerial personnel of the enterprise or of its parent company and the close family members thereof. Key managerial personnel refer to those who have the power of and responsibility for planning, directing and controlling the activities of the enterprise.
与主要投资者个人或关键管理人员关系密切的家庭成员,是指在处理与企业的交易时可能影响该个人或受该个人影响的家庭成员。 <westbank> The close family members of a main individual investor or of a key managerial person refer to the family members who may influence or be influenced by that individual in handling transactions with the enterprise.
(十) 该企业主要投资者个人、关键管理人员或与其关系密切的家庭成员控制、共同控制或施加重大影响的其他企业。 <westbank> (10) Other enterprises the main individual investors, key managerial personnel, or close family members of such individuals control, jointly control or have significant influence over .
第五条 仅与企业存在下列关系的各方,不构成企业的关联方: <westbank> Article 5 Where one party has the following relationship with one enterprise, it is not an affiliated party thereof.
(一) 与该企业发生日常往来的资金提供者、公用事业部门、政府部门和机构。 <westbank> (1) The capital providers, public utility units, government departments and organs which have normal dealings therewith;
(二) 与该企业发生大量交易而存在经济依存关系的单个客户、供应商、特许商、经销商或代理商。 <westbank> (2) A single customer, supplier, franchiser, distributor or agent with whom an enterprise transacts a significant volume of business by virtue only of the resulting economic dependence; and
(三) 与该企业共同控制合营企业的合营者。 <westbank> (3) The joint venture operators which jointly control a joint venture therewith.
第六条 仅仅同受国家控制而不存在其他关联方关系的企业,不构成关联方。 <westbank> Article 6 Enterprises shall not be regarded as affiliated parties simply because they are all under the control of the state.
第三章 关联方交易 <westbank> Chapter III Affiliated Party Transaction
第七条 关联方交易,是指关联方之间转移资源、劳务或义务的行为,而不论是否收取价款。 <westbank> Article 7 The term "affiliated party transaction" refers to an event whereby a transfer of resources, labor services or obligations takes place between affiliated parties, irrespective of whether money is charged.
第八条 关联方交易的类型通常包括下列各项: <westbank> Article 8 The types of affiliated party transaction usually include as follows:
(一) 购买或销售商品。 <westbank> (1) Purchases or sales of goods;
(二) 购买或销售商品以外的其他资产。 <westbank> (2) Purchasing or selling assets other than goods;
(三) 提供或接受劳务。 <westbank> (3) Rendering or receiving labor services;
(四) 担保。 <westbank> (4) Guarantying;
(五) 提供资金(贷款或股权投资)。 <westbank> (5) Providing capital (including loans or equity contributions);
(六) 租赁。 <westbank> (6) Leasing;
(七) 代理。 <westbank> (7) Agency;
(八) 研究与开发项目的转移。 <westbank> (8) Transfer of research and development projects;
(九) 许可协议。 <westbank> (9) License agreements;
(十) 代表企业或由企业代表另一方进行债务结算。 <westbank> (10) Settling debts on behalf of an enterprise or by this enterprise that represents another party; and; and
(十一) 关键管理人员薪酬。 <westbank> (11) The emoluments for key managerial personnel.
第四章 披露 <westbank> Chapter IV Disclosure
第九条 企业无论是否发生关联方交易,均应当在附注中披露与母公司和子公司有关的下列信息: <westbank> Article 9 An enterprise shall, in the annotations to the financial statements, disclose the following information about the parent company and subsidiaries thereof, irrespective of whether there have been transactions between them:
(一) 母公司和子公司的名称。 <westbank> (1) The names of the parent company and subsidiaries thereof
母公司不是该企业最终控制方的,还应当披露最终控制方名称。 <westbank> Where the parent company is not the ultimate controlling party of the enterprise, it shall disclose the name of the ultimate controlling party.
母公司和最终控制方均不对外提供财务报表的,还应当披露母公司之上与其最相近的对外提供财务报表的母公司名称。 <westbank> Where neither the parent company nor the ultimate controlling party provides the financial statements to outsiders, it shall disclose the name of the parent company which is its closest superior parent company providing financial statements to outsiders.
(二) 母公司和子公司的业务性质、注册地、注册资本(或实收资本、股本)及其变化。 <westbank> (2) The nature of business, name, place of registration, and registered capital (or actually paid-in capital, stock capital) and changes therein of the parent company and its subsidiaries; and
(三) 母公司对该企业或者该企业对子公司的持股比例和表决权比例。 <westbank> (3) The proportion of shares or voting rights held by the parent company in this enterprise or by this enterprise in its subsidiaries.
第十条 企业与关联方发生关联方交易的,应当在附注中披露该关联方关系的性质、交易类型及交易要素。交易要素至少应当包括: <westbank> Article 10 Where there have been transactions between an enterprise and its affiliated parties, it shall disclose the nature of the affiliated party relationships, the types of transactions and the elements of transaction in the annotations. The elements of transaction shall at least include:
(一) 交易的金额。 <westbank> (1) the amount of transactions,
(二) 未结算项目的金额、条款和条件,以及有关提供或取得担保的信息。 <westbank> (2) the amounts, terms and conditions of outstanding items, and the information about the guaranties granted to others or obtained,
(三) 未结算应收项目的坏账准备金额。 <westbank> (3) the amounts of provisions for non-performing debts under outstanding items, and
(四) 定价政策。 <westbank> (4) price policies.
第十一条 关联方交易应当分别关联方以及交易类型予以披露。 <westbank> Article 11 Affiliated party transactions shall be disclosed on the basis of the affiliated parties and the types of the transactions involved.
类型相似的关联方交易,在不影响财务报表阅读者正确理解关联方交易对财务报表影响的情况下,可以合并披露。 <westbank> The affiliated party transactions of similar types may be disclosed in aggregate in case that it does not affect readers' correct understanding of the financial statements.
第十二条 企业只有在提供确凿证据的情况下,才能披露关联方交易是公平交易。 <westbank> Article 12 No enterprise may disclose an

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