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中英对照法律资源--企业会计准则第12号--债务重组 |
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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12号--债务重组 <westbank> Accounting Standards for Enterprises No. 12 - Debt Restructuring 财会[2006]第3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范债务重组的确认、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。 <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 debt restructuring, and disclosing of the relevant information,. 第二条债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。 <westbank> Article 2The term "debt restructuring" refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem. 第三条债务重组的方式主要包括： <westbank> Article 3The manners of debt restructuring mainly include: （一）以资产清偿债务； <westbank> (1)The liquidation of a debt by asset; （二）将债务转为资本； <westbank> (2)The conversion of a debt into capital; （三）修改其他债务条件，如减少债务本金、减少债务利息等，不包括上述（一）和（二）两种方式； <westbank> (3)The modification of other terms of a debt such as deduction of principal or interest of a debt, excluding the two manners aforesaid ; （四）以上三种方式的组合等。 <westbank> (4)A combination of the three aforesaid manners . 第二章 债务人的会计处理 <westbank> Chapter II Accounting Treatment of Debtors 第四条以现金清偿债务的，债务人应当将重组债务的账面价值与实际支付现金之间的差额，计入当期损益。 <westbank> Article 4When a debt is liquidated by cash, the debtor shall include the difference between the book value of the debt to be restructured and the actual cash payment into the current profits and losses. 第五条以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。 <westbank> Article 5When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses. 转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。 <westbank> The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses. 第六条将债务转为资本的，债务人应当将债权人放弃债权而享有股份的面值总额确认为股本（或者实收资本），股份的公允价值总额与股本（或者实收资本）之间的差额确认为资本公积。 <westbank> Article 6When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as stock of capital (or paid-in capital) and shall recognize the difference between the total amount of the fair value of the shares and the stock of capital (or paid-in capital) as capital reserve. 重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。 <westbank> The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses. 第七条修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。 <westbank> Article 7Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses. 修改后的债务条款如涉及或有应付金额，且该或有应付金额符合《企业会计准则第13号--或有事项》中有关预计负债确认条件的，债务人应当将该或有应付金额确认为预计负债。重组债务的账面价值，与重组后债务的入账价值和预计负债金额之和的差额，计入当期损益。 <westbank> If the post-modification terms of a debt concern any contingent payment and if the contingent payment meets the conditions for the recognition of expected liabilities as prescribed in the Accounting Standards for Enterprises No. 13 - Contingencies, the debtor shall recognize the contingent sum payable as expected liability, and shall include the difference between the book value of the debt to be restructured and the aggregate amount of the entry value of the restructured debt and the expected amount of liability in the current profits and losses. 或有应付金额，是指需要根据未来某种事项出现而发生的应付金额，而且该未来事项的出现具有不确定性。 <westbank> The term "contingent sum payable" refers to the payable sum in the light of the occurrence of a future event that is uncertain. 第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。 <westbank> Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards. 第三章 债权人的会计处理 <westbank> Chapter III Accounting Treatments of the Creditor 第九条以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。 <westbank> Article 9When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses. 债权人已对债权计提减值准备的，应当先将该差额冲减减值准备，减值准备不足以冲减的部分，计入当期损益。 <westbank> If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses. 第十条以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。 <westbank> Article 10When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards. 第十一条将债务转为资本的，债权人应当将享有股份的公允价值确认为对债务人的投资，重组债权的账面余额与股份的公允价值之间的差额，比照本准则第九条的规定处理。 <westbank> Article 11When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards. 第十二条修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。 <westbank> Article 12When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards. 修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。 <westbank> If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt. 或有应收金额，是指需要根据未来某种事项出现而发生的应收金额，而且该未来事项的出现具有不确定性。 <westbank> The term "contingent sum receivable" refers to the receivable sum in the light of the occurrence of a future event that is uncertain. 第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。 <westbank> Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards. 第四章 披露 <westbank> Chapter IV Disclosure 第十四条债务人应当在附注中披露与债务重组有关的下列信息： <westbank> Article 14The debtor shall, in its notes, disclose the information concerning debt restructuring as follows: （一）债务重组方式。 <westbank> (1)The manners of debt restructuring; （二）确认的债务重组利得总额。 <westbank> (2)The total amount of the gains of debt restructuring, which is confirmed; （三）将债务转为资本所导致的股本（或者实收资本）增加额。 <westbank> (3)The increment amount of stock capital (or pain-in capital) due to debt-to-capital conversion; （四）或有应付金额。 <westbank> (4)The contingent sum payable; and （五）债务重组中转让的非现金资产的公允价值、由债务转成的股份的公允价值和修改其他债务条件后债务的公允价值的确定方法及依据。 <westbank> (5)The methods and basis for the ascertainment of the fair value of the non-cash asset transferred in a debt restructuring, the fair value of the shares converted by the debt, and the fair value of the debt after the modification of other terms of the debt. 第十五条债权人应当在附注中披露与债务重组有关的下列信息： <westbank> Article 15A creditor shall, in its notes, disclose the information concerning debt restructuring as follows: （一）债务重组方式。 <westbank> (1)The manners of debt restructuring; （二）确认的债务重组损失总额。 <westbank> (2)The total amount of the loss of debt restructuring, which is recognized; （三）债权转为股份所导致的投资增加额及该投资占债务人股份总额的比例。 <westbank> (3)The increment amount of investment and the proportion to the total shares of the debtor due to credit-to-share conversion; （四）或有应收金额。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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