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中英对照法律资源--企业会计准则第11号--股份支付 |
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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11号--股份支付 <westbank> Accounting Standards for Enterprises No. 11 - Share-based Payments 财会[2006]第3号 <westbank> Cai Kuai [2006] No.3 第一章 总则 <westbank> Chapter I General Provisions 第一条为了规范股份支付的确认、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 share-based payments, and the disclosure of relevant information. . 第二条股份支付，是指企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。 <westbank> Article 2The term "share-based payment" refers to a transaction in which an enterprise grants equity instruments or undertakes equity-instrument-based liabilities in return for services from employee or other parties. 股份支付分为以权益结算的股份支付和以现金结算的股份支付。 <westbank> The share-based payments shall consist of equity-settled share-based payments and cash-settled share-based payments. 以权益结算的股份支付，是指企业为获取服务以股份或其他权益工具作为对价进行结算的交易。 <westbank> The term "equity-settled share-based payment" refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services. 以现金结算的股份支付，是指企业为获取服务承担以股份或其他权益工具为基础计算确定的交付现金或其他资产义务的交易。 <westbank> The term "cash-settled share-based payment" refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services. 本准则所指的权益工具是企业自身权益工具。 <westbank> The term "equity instrument" as mentioned in these Standards refers to the equity instruments of the enterprise's own. 第三条下列各项适用其他相关会计准则： <westbank> Article 3The following items shall be governed by other accounting standards: （一）企业合并中发行权益工具取得其他企业净资产的交易，适用《企业会计准则第20号--企业合并》。 <westbank> (1)The Accounting Standards for Enterprises No. 20 - Business Combination shall apply to a transaction in which an enterprise issue the equity instrument and obtains the net assets of another enterprise in a business combination. （二）以权益工具作为对价取得其他金融工具等交易，适用《企业会计准则第22号--金融工具确认和计量》。 <westbank> (2)The Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, shall apply to a transaction in which equity instruments are granted as a consideration for other financial instruments. 第二章 以权益结算的股份支付 <westbank> Chapter II The Equity-settled Share-based Payments 第四条以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 <westbank> Article 4The equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees. 权益工具的公允价值，应当按照《企业会计准则第22号--金融工具确认和计量》确定。 <westbank> The fair value of the equity instruments shall be confirmed in accordance with Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments. 第五条授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积。 <westbank> Article 5As to an equity-settled share-based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant cost or expense and the capital reserves shall be increased accordingly. 授予日，是指股份支付协议获得批准的日期。 <westbank> The "grant date" refers to the date on which the share-based payment agreement is approved. 第六条完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量的最佳估计为基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和资本公积。 <westbank> Article 6As to a equity-settled share-based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant. 在资产负债表日，后续信息表明可行权权益工具的数量与以前估计不同的，应当进行调整，并在可行权日调整至实际可行权的权益工具数量。 <westbank> If, on the balance sheet date, the subsequent information indicates that the number of vested equity instruments is different from the previous estimate, an adjustment shall be made and on the vesting date, the estimate shall be adjusted to equal the number of the actually vested equity instruments. 等待期，是指可行权条件得到满足的期间。 <westbank> The " vesting period" refers to the period during which the specified vesting conditions are to be satisfied. 对于可行权条件为规定服务期间的股份支付，等待期为授予日至可行权日的期间；对于可行权条件为规定业绩的股份支付，应当在授予日根据最可能的业绩结果预计等待期的长度。 <westbank> As to a share-based payment with a specified service period as the vesting condition, the vesting period shall be from the grant date to the vesting date. As to a share-based payment with specified performances as the vesting condition, the length of the vesting period shall be estimated in accordance with the most likely performance outcome. 可行权日，是指可行权条件得到满足、职工和其他方具有从企业取得权益工具或现金的权利的日期。 <westbank> The "vesting date" refers to the date on which the vesting conditions are met and the employees and other parties have the right to obtain the equity instruments or cash from an enterprise. 第七条企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。 <westbank> Article 7An enterprise shall, after the vesting date, make no adjustment to the relevant costs or expenses as well as the total amount of the owner's equities which have been confirmed. 第八条以权益结算的股份支付换取其他方服务的，应当分别下列情况处理： <westbank> Article 8An equity-settled share-based payment in return for the service of any other party shall be conducted in accordance with the following circumstances, respectively: （一）其他方服务的公允价值能够可靠计量的，应当按照其他方服务在取得日的公允价值，计入相关成本或费用，相应增加所有者权益。 <westbank> (1)If the fair value of the service of any other party can be measured in a reliable way, the fair value of the service on the acquisition date by any other service party shall be included in the relevant costs or expenses, and the owner's equities shall be increased accordingly. （二）其他方服务的公允价值不能可靠计量但权益工具公允价值能够可靠计量的，应当按照权益工具在服务取得日的公允价值，计入相关成本或费用，相应增加所有者权益。 <westbank> (2)If the fair value of the service of any other party can not be measured in a reliable way, but the fair value of the equity instruments can be measured in a reliable way, the fair value of the equity instruments on date of the service acquisition shall be included in the relevant costs or expenses, and the owner's equities shall be increased accordingly. 第九条在行权日，企业根据实际行权的权益工具数量，计算确定应转入实收资本或股本的金额，将其转入实收资本或股本。 <westbank> Article 9On the vesting date, an enterprise shall, based on the number of the equity instruments of which the right is actually exercised, calculate and confirm the amount of the paid-in capital or capital stock to be transferred in, and transfer it in the paid-in capital or stock capital. 行权日，是指职工和其他方行使权利、获取现金或权益工具的日期。 <westbank> The "vesting date" refers to the date on which the employees and other parties exercise the right, acquire cash or equity instruments. 第三章 以现金结算的股份支付 <westbank> Chapter III The Cash-settled Share-based Payments 第十条以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。 <westbank> Article 10A cash-settled share-based payment shall be measured in accordance with the fair value of liability calculated and confirmed based on the shares or other equity instruments undertaken by an enterprise. . 第十一条授予后立即可行权的以现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关成本或费用，相应增加负债。 <westbank> Article 11As to a cash-settled share-based payment instruments, if the right may be exercised immediately after the grant, the fair value of the liability undertaken by the enterprise shall, on the date of the grant, be included in the relevant costs or expenses, and the liabilities shall be increased accordingly. 第十二条完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入成本或费用和相应的负债。 <westbank> Article 12As to a cash-settled share-based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise. 在资产负债表日，后续信息表明企业当期承担债务的公允价值与以前估计不同的，应当进行调整，并在可行权日调整至实际可行权水平。 <westbank> If, on the balance sheet date, the subsequent information indicates that fair value of the current liability undertaken by the enterprise are different from the previous estimates, an adjustment shall be made and on the vesting date the estimate shall be adjusted to equal the actually exercisable right. 第十三条企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，其变动计入当期损益。 <westbank> Article 13An enterprise shall, on each balance sheet date and on each account date prior to the settlement of the relevant liabilities, re-measure the fair values of the liabilities and include the changes in the current profits and losses. 第四章 披露 <westbank> Chapter IV Disclosure 第十四条企业应当在附注中披露与股份支付有关的下列信息： <westbank> Article 14An enterprise shall, in the notes, disclose the information related to the cash-settled share-based payments as follows: （一）当期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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