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中英对照法律资源--企业会计准则第22号--金融工具确认和计量 |
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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22号--金融工具确认和计量 <westbank> Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments 财会[2006]第3号 <westbank> No. 3 [2006] of the Ministry of Finance 第一章 总 则 <westbank> Chapter I General Principles 第一条为了规范金融工具的确认和计量，根据《企业会计准则--基本准则》，制定本准则。 <westbank> Article 1With a view to regulating the recognition and measurement of financial instruments, the present Standards are formulated according to the Accounting Standards for Enterprises - Basic Principles . 第二条金融工具，是指形成一个企业的金融资产，并形成其他单位的金融负债或权益工具的合同。 <westbank> Article 2The term "financial instruments" refers to the contracts under which the financial assets of an enterprise are formed and the financial liability or right instruments of any other entity are formed. 第三条衍生工具，是指本准则涉及的、具有下列特征的金融工具或其他合同： <westbank> Article 3The term "derivative instruments" refers to the financial instruments or other contracts which are involved in the present Standards and are characterized by the following: （一）其价值随特定利率、金融工具价格、商品价格、汇率、价格指数、费率指数、信用等级、信用指数或其他类似变量的变动而变动，变量为非金融变量的，该变量与合同的任一方不存在特定关系； <westbank> (1)The values thereof varies with particular interest rates, prices of financial instruments, prices of commodities, foreign exchange rates, price indexes, premium rate indexes, credit ratings, credit indexes and other similar variables; if the variable is a non-financial variable, there shall not exist any special relationship between such variable and any party to the contract; （二）不要求初始净投资，或与对市场情况变化有类似反应的其他类型合同相比，要求很少的初始净投资； <westbank> (2)No initial net investment is required, or, as compared to contracts of other types that have similar responses to the market changes, very little initial net investment is required; （三）在未来某一日期结算。 <westbank> (3)It is settled on a certain future date. 衍生工具包括远期合同、期货合同、互换和期权，以及具有远期合同、期货合同、互换和期权中一种或一种以上特征的工具。 <westbank> Derivative instruments shall include forward contracts, futures contracts, exchanges and options, as well as the instruments that contain one or more of the characters of a forward contract, futures contract, exchange or option. 第四条下列各项适用其他相关会计准则： <westbank> Article 4The following items shall be subject to other relevant accounting standards: （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》。 <westbank> (1)The long-term equity investments as regulated by the Accounting Standards for Enterprises No. 2 - Long-term Equity Investment shall be subject to the Accounting Standards for Enterprises No. 2 - Long-term Equity Investments; （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》。 <westbank> (2)The share-based payments as regulated by the Accounting Standards for Enterprises No. 11 - Share-based Payments shall be subject to the Accounting Standards for Enterprises No. 11 - Share-based Payments; （三）债务重组，适用《企业会计准则第12号--债务重组》。 <westbank> (3)The recombination of debts shall be subject to the Accounting Standards for Enterprises No. 12 - Debt Recombination; （四）因清偿预计负债获得补偿的权利，适用《企业会计准则第13号--或有事项》。 <westbank> (4)The rights available from the settlement of anticipated debts shall be subject to the Accounting Standards for Enterprises No. 13 - Contingencies; （五）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》。 <westbank> (5)The contingent consideration contracts of the combining parties in business combinations shall be subject to the Accounting Standards for Enterprises No. 2 - Business Combination; （六）租赁的权利和义务，适用《企业会计准则第21号--租赁》。 <westbank> (6)The rights and obligations involved in a lease shall be subject to the Accounting Standards for Enterprises No. 21 - Leases; （七）金融资产转移，适用《企业会计准则第23号--金融资产转移》。 <westbank> (7)The transfer of financial assets shall be subject to the Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets; （八）套期保值，适用《企业会计准则第24号--套期保值》。 <westbank> (8)Hedges shall be subject to the Accounting Standards for Enterprises No. 24 - Hedging; （九）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》。 <westbank> (9)The rights and obligations involved in the original insurance contracts shall be subject to the Accounting Standards for Enterprises No. 25 - Original Insurance Contracts; （十）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》。 <westbank> (10)The rights and obligations involved in a re-insurance contract shall be subject to the Accounting Standards for Enterprises No. 26 - Re-insurance Contracts; （十一）企业发行的权益工具，适用《企业会计准则第37号--金融工具列报》 <westbank> (11)The equity instruments as issued by an enterprise shall be subject to the Accounting Standards for Enterprises No. 37 - Presentation of Financial Instruments. 第五条本准则不涉及企业作出的不可撤销授信承诺（即贷款承诺）。但是，下列贷款承诺除外： <westbank> Article 5The present Standards does not regulate the irrevocable credit commitments as made by enterprises (i.e., commitments to grant loans), with the exception of the following: （一）指定为以公允价值计量且其变动计入当期损益的金融负债的贷款承诺。 <westbank> (1)the designated commitments to grant loans made to the financial liabilities which are measured at their fair values, of which the variation is recorded into the profits and losses of the current period; （二）能够以现金净额结算，或通过交换或发行其他金融工具结算的贷款承诺。 <westbank> (2)the commitments to grant loans which can be settled with the net amount of cash or by way of exchange or by issuing any other financial instruments; and （三）以低于市场利率贷款的贷款承诺。 <westbank> (3)the commitments to grant loans at an interest rate which is lower than the market interest rate. 本准则不涉及的贷款承诺，适用《企业会计准则第13号--或有事项》。 <westbank> For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises No. 13 - Contingencies shall apply. 第六条本准则不涉及按照预定的购买、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。 <westbank> Article 6The present Standards does not regulate the contracts, which are concluded for the stipulated purchase, sale or use, and, when the time becomes mature, non-financial items are bought or sold as a performance of the contract. However, the contracts which can be settled with cash or the net amount of other financial instruments or can be bought or sold and settled by exchanging financial instruments shall be subject to the present Standards. 第二章 金融资产和金融负债的分类 <westbank> Chapter II Classification of Financial Assets and Financial Liabilities 第七条金融资产应当在初始确认时划分为下列四类： <westbank> Article 7Financial assets shall be classified into the following four categories when they are initially recognized: （一）以公允价值计量且其变动计入当期损益的金融资产，包括交易性金融资产和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； <westbank> (1)the financial assets which are measured at their fair values and the variation of which is recorded into the profits and losses of the current period, including transactional financial assets and the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses; （二）持有至到期投资； <westbank> (2)the investments which will be held to their maturity; （三）贷款和应收款项； <westbank> (3)loans and the account receivables; and （四）可供出售金融资产。 <westbank> (4)financial assets available for sale. 第八条金融负债应当在初始确认时划分为下列两类： <westbank> Article 8Financial liabilities shall be classified into the following two categories when they are initially recognized: （一）以公允价值计量且其变动计入当期损益的金融负债，包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债； <westbank> (1)the financial liabilities which are measured at their fair values and of which the variation is included in the current profits and losses, including transactional financial liabilities and the designated financial liabilities which are measured at their fair values and of which the variation is included in the current profits and losses; and （二）其他金融负债。 <westbank> (2)other financial liabilities. 第九条金融资产或金融负债满足下列条件之一的，应当划分为交易性金融资产或金融负债： <westbank> Article 9The financial assets or liabilities meeting any of the following requirements shall be classified as transactional financial assets or financial liabilities: （一）取得该金融资产或承担该金融负债的目的，主要是为了近期内出售或回购。 <westbank> (1)The purpose to acquire the said financial assets or undertake the financial liabilities is mainly for selling or repurchase of them in the near future; （二）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。 <westbank> (2)Forming a part of the identifiable combination of financial instruments which are managed in a centralized way and for which there are objective evidences proving that the enterprise may manage the combination by way of short-term profit making in the near future; （三）属于衍生工具。但是，被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。 <westbank> (3)Being a derivative instrument, excluding the designated derivative instruments which are effective hedging instruments, or derivative instruments to financial guarantee contracts, and the derivative instruments which are connected with the equity instrument investments for which there is no quoted price in the active market, whose fair value cannot be reliably measured, and which shall be settled by delivering the said equity instruments. 第十条除本准则第二十一条和第二十二条的规定外，只有符合下列条件之一的金融资产或金融负债，才可以在初始确认时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： <westbank> Article 10Besides the provisions of Article 21 and 22 of the present Standards, only the financial assets or financial liabilities meeting any of the following requirements can be designated, when they are initially rec [1] [2] [3] [4] [5] [6] [7] [8] 下一页 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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