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中英对照法律资源--企业会计准则第23号--金融资产转移 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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企业会计准则第23号--金融资产转移 <westbank> Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets 财会[2006]第3号 <westbank> Cai Kuai [2006] No. 3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范金融资产（含单项或一组类似金融资产）转移的确认和计量，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of the transfer of financial assets (including a single or a group of similar financial assets). 第二条金融资产转移，是指企业（转出方）将金融资产让与或交付给该金融资产发行方以外的另一方（转入方）。 <westbank> Article 2The term "transfer of a financial asset" refers to an enterprise's (the transferor's) transferring or delivering a financial asset to a party other than the issuer of the financial asset (the transferee). 第三条企业对金融资产转入方具有控制权的，除在该企业财务报表基础上运用本准则外，还应当按照《企业会计准则第33号--合并财务报表》的规定，将转入方纳入合并财务报表范围。 <westbank> Article 3If the enterprise has the control right over the transferee of the financial asset, it shall not only apply these Standards to its financial statements, but also include the transferee into its scope of consolidated financial statements according to the Accounting Standards for Enterprises No. 33 -Consolidated Financial Statements. 第二章 金融资产转移的确认 <westbank> Chapter II Recognition of Transfer of Financial Assets 第四条企业金融资产转移，包括下列两种情形： <westbank> Article 4The transfer of financial asset by an enterprise includes two circumstances as follows: （一）将收取金融资产现金流量的权利转移给另一方； <westbank> (1)The enterprise transfers the right to another party for receiving the cash flow of the financial asset; and （二）将金融资产转移给另一方，但保留收取金融资产现金流量的权利，并承担将收取的现金流量支付给最终收款方的义务，同时满足下列条件： <westbank> (2)The enterprise transfers the financial asset to another party, but maintains the right to receive the cash flow of the financial asset and undertakes the obligation to pay the cash flow it receives to the final recipient, and meets the conditions as follows at the same time : 1．从该金融资产收到对等的现金流量时，才有义务将其支付给最终收款方。 <westbank> (a)The enterprise is not obliged to make any payment to the final recipient until it receives the cash flow which is equivalent to the financial asset. 企业发生短期垫付款，但有权全额收回该垫付款并按照市场上同期银行贷款利率计收利息的，视同满足本条件。 <westbank> For any short-term payment made by the enterprise on behalf of others, if the enterprise has the right to recover the full amount of the payment and charge interests according to the market bank loan interest rate of the same period, the conditions shall be deemed to have been satisfied. 2．根据合同约定，不能出售该金融资产或作为担保物，但可以将其作为对最终收款方支付现金流量的保证。 <westbank> (b)In accordance with the contractual stipulations, the enterprise can't sell the financial asset or use it as a guaranty, but it may use it as an guarantee for paying the cash flow to the final recipient. 3．有义务将收取的现金流量及时支付给最终收款方。企业无权将该现金流量进行再投资，但按照合同约定在相邻两次支付间隔期内将所收到的现金流量进行现金或现金等价物投资的除外。 <westbank> (c)The enterprise is obliged to pay the cash flow it receives to the final recipient in a timely manner. The enterprise has no right to make a re-investment with the cash flow, but in accordance with the contractual stipulations, it may make investment with cash or cash equivalent by using the cash flow it receives during the interval of between 2 consecutive payments. 企业按照合同约定进行再投资的，应当将投资收益按照合同约定支付给最终收款方。 <westbank> If the enterprise makes a reinvestment in accordance with the contractual stipulations, it shall pay the proceeds by investment to the final recipient in accordance with the contractual stipulations. 第五条企业应当将金融资产转移区分为金融资产整体转移和部分转移，并分别按照本准则有关规定处理。 <westbank> Article 5An enterprise shall differentiate the transfer of a financial asset into the entire transfer and the partial transfer of financial assets, and deal with them respectively according to these Standards. 第六条金融资产部分转移，包括下列三种情形： <westbank> Article 6The partial transfer of financial asset includes the circumstances as follows: （一）将金融资产所产生现金流量中特定、可辨认部分转移，如企业将一组类似贷款的应收利息转移等。 <westbank> (1)To transfer the specific or identifiable portion of the cash flow arising from the financial asset, for example, the enterprise transfers the receivable interests of a group of similar loans and etc.; （二）将金融资产所产生全部现金流量的一定比例转移，如企业将一组类似贷款的本金和应收利息合计的一定比例转移等。 <westbank> (2)To transfer a certain proportion of the total cash flow arising from the financial asset, for example, the enterprise transfers a certain proportion of the principal and receivable interests of a group of similar loans and etc.; and （三）将金融资产所产生现金流量中特定、可辨认部分的一定比例转移，如企业将一组类似贷款的应收利息的一定比例转移等。 <westbank> (3)To transfer a certain proportion of the specific or identifiable portion of the cash flow arising from the financial asset, for example, the enterprise transfers a certain portion of the receivable interests of a group of the similar loans and etc.. 第七条企业已将金融资产所有权上几乎所有的风险和报酬转移给转入方的，应当终止确认该金融资产；保留了金融资产所有权上几乎所有的风险和报酬的，不应当终止确认该金融资产。 <westbank> Article 7Where an enterprise has transferred nearly all of the risks and rewards related to the ownership of the financial asset to the transferee, it shall stop recognizing the financial asset. If it retained nearly all of the risks and rewards related to the ownership of the financial asset, it shall not stop recognizing the financial asset. 终止确认，是指将金融资产或金融负债从企业的账户和资产负债表内予以转销。 <westbank> The expression "to stop recognizing" shall refer to a financial asset or financial liability to be written off from the account and balance sheet of the enterprise. 第八条企业在判断是否已将金融资产所有权上几乎所有的风险和报酬转移给了转入方时，应当比较转移前后该金融资产未来现金流量净现值及时间分布的波动使其面临的风险。 <westbank> Article 8When an enterprise makes a judgment about whether nearly all of the risks and rewards related to the ownership of a financial asset are transferred to the transferee, it shall compare the pre- and post-transfer risks it faces due to the change of the net present value of the future cash flow of the financial asset and the time distribution. 企业面临的风险因金融资产转移发生实质性改变的，表明该企业已将金融资产所有权上几乎所有的风险和报酬转移给了转入方，如不附任何保证条款的金融资产出售等。 <westbank> If the risks that the enterprise faces have changed substantially resulting from the transfer of a financial asset, it shows that the enterprise has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, for example, the sale of a financial asset without any additional term of guarantee and etc.. 企业面临的风险没有因金融资产转移发生实质性改变的，表明该企业仍保留了金融资产所有权上几乎所有的风险和报酬，如将贷款整体转移并对该贷款可能发生的信用损失进行全额补偿等。 <westbank> If the risks that the enterprise faces have not changed substantially resulting from the transfer of a financial asset, it shows that the enterprise still retains all the risks and rewards related to the ownership of the financial asset, for example, it transfers an entire loan and undertake a full amount of compensation for the possible credit losses of the loan and etc.. 企业需要通过计算判断是否已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的，在计算金融资产未来现金流量净现值时，应当考虑所有合理、可能的现金流量波动，并采用适当的现行市场利率作为折现率。 <westbank> Where an enterprise requires to judge, by calculation, whether it has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, when it calculates the net present value of the future cash flow of the financial asset, it shall take into consideration all the reasonable and possible fluctuating of the cash flow, and shall adopt an appropriate present market interest rate as the discount rate. 第九条企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的（即不属于本准则第七条所指情形），应当分别下列情况处理： <westbank> Article 9Where an enterprise does not transfer or retain nearly all of the risks and rewards related to the ownership of a financial asset (that is to say, it is not under a circumstance as mentioned in Article 7 of these Standards), it shall deal with it according to the circumstances as follows, respectively: （一）放弃了对该金融资产控制的，应当终止确认该金融资产。 <westbank> (1)If it gives up its control over the financial asset, it shall stop recognizing the financial asset; （二）未放弃对该金融资产控制的，应当按照其继续涉入所转移金融资产的程度确认有关金融资产，并相应确认有关负债。 <westbank> (2)If it does not give up its control over the financial asset, it shall, according to the extent of its continuous involvement in the transferred financial asset, recognize the related financial asset and recognize the relevant liability accordingly. 继续涉入所转移金融资产的程度，是指该金融资产价值变动使企业面临的风险水平。 <westbank> The term "continuous involvement in the transferred financial asset" shall refer to the risk level that the enterprise faces resulting from the change of the value of the financial asset. 第十条企业在判断是否已放弃对所转移金融资产的控制时，应当注重转入方出售该金融资产的实际能力。 <westbank> Article 10When an enterprise judges whether its control over the transferred financial asset has been given up, the enterprise shall pay more attention to the transferee's actual ability of selling the financial asset. 转入方能够单独将转入的金融资产整体出售给与其不存在关联方关系的第三方，且没有额外条件对此项出售加以限制的，表明企业已放弃对该金融资产的控制。 <westbank> If the transferee is able to independently sell the entire transferred financial asset to a third party without any relationship with it as an associated party and there is no additional conditions to limit the sale, it shows that the enterprise has given up its control over the financial asset. 第十一条企业在判断金融资产转移是否满足本准则规定的金融资产终止确认条件时，应当注重金融资产转移的实质。 <westbank> Article 11To judge whether the transfer of a financial asset can satisfy the conditions as prescribed in these Standards for stopping the recognition of a financial asset, the enterprise shall pay more attention to the essential实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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