IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial InstitutionsWord下载.docx
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InternationalAccountingStandard30DisclosuresintheFinancialStatementsofBanksandSimilarFinancialInstitutions(IAS30)issetoutinparagraphs1-59.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS30shouldbereadinthecontextofthePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.Theseprovideabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.
Scope
1.ThisStandardshouldbeappliedinthefinancialstatementsofbanksandsimilarfinancialinstitutions(subsequentlyreferredtoasbanks).
2.ForthepurposesofthisStandard,theterm"
bank"
includesallfinancialinstitutions,oneofwhoseprincipalactivitiesistotakedepositsandborrowwiththeobjectiveoflendingandinvestingandwhicharewithinthescopeofbankingorsimilarlegislation.TheStandardisrelevanttosuchenterpriseswhetherornottheyhavetheword"
intheirname.
3.Banksrepresentasignificantandinfluentialsectorofbusinessworldwide.Mostindividualsandorganisationsmakeuseofbanks,eitherasdepositorsorborrowers.Banksplayamajorroleinmaintainingconfidenceinthemonetarysystemthroughtheircloserelationshipwithregulatoryauthoritiesandgovernmentsandtheregulationsimposedonthembythosegovernments.Hencethereisconsiderableandwidespreadinterestinthewell-beingofbanks,andinparticulartheirsolvencyandliquidityandtherelativedegreeofriskthatattachestothedifferenttypesoftheirbusiness.Theoperations,andthustheaccountingandreportingrequirements,ofbanksaredifferentfromthoseofothercommercialenterprises.ThisStandardrecognisestheirspecialneeds.Italsoencouragesthepresentationofacommentaryonthefinancialstatementswhichdealswithsuchmattersasthemanagementandcontrolofliquidityandrisk.
4.ThisStandardsupplementsotherInternationalAccountingStandardswhichalsoapplytobanksunlesstheyarespecificallyexemptedinaStandard.
5.ThisStandardappliestotheseparatefinancialstatementsandtheconsolidatedfinancialstatementsofabank.Whereagroupundertakesbankingoperations,thisStandardisapplicableinrespectofthoseoperationsonaconsolidatedbasis.
Background
6.Theusersofthefinancialstatementsofabankneedrelevant,reliableandcomparableinformationwhichassiststheminevaluatingthefinancialpositionandperformanceofthebankandwhichisusefultotheminmakingeconomicdecisions.Theyalsoneedinformationwhichgivesthemabetterunderstandingofthespecialcharacteristicsoftheoperationsofabank.Usersneedsuchinformationeventhoughabankissubjecttosupervisionandprovidestheregulatoryauthoritieswithinformationthatisnotalwaysavailabletothepublic.Thereforedisclosuresinthefinancialstatementsofabankneedtobesufficientlycomprehensivetomeettheneedsofusers,withintheconstraintofwhatitisreasonabletorequireofmanagement.
7.Theusersofthefinancialstatementsofabankareinterestedinitsliquidityandsolvencyandtherisksrelatedtotheassetsandliabilitiesrecognisedonitsbalancesheetandtoitsoffbalancesheetitems.Liquidityreferstotheavailabilityofsufficientfundstomeetdepositwithdrawalsandotherfinancialcommitmentsastheyfalldue.Solvencyreferstotheexcessofassetsoverliabilitiesand,hence,totheadequacyofthebank'
scapital.Abankisexposedtoliquidityriskandtorisksarisingfromcurrencyfluctuations,interestratemovements,changesinmarketpricesandfromcounterpartyfailure.Theserisksmaybereflectedinthefinancialstatements,butusersobtainabetterunderstandingifmanagementprovidesacommentaryonthefinancialstatementswhichdescribesthewayitmanagesandcontrolstherisksassociatedwiththeoperationsofthebank.
AccountingPolicies
8.Banksusedifferingmethodsfortherecognitionandmeasurementofitemsintheirfinancialstatements.Whileharmonisationofthesemethodsisdesirable,itisbeyondthescopeofthisStandard.InordertocomplywithIAS1PresentationofFinancialStatementsandtherebyenableuserstounderstandthebasisonwhichthefinancialstatementsofabankareprepared,accountingpoliciesdealingwiththefollowingitemsmayneedtobedisclosed:
(a)therecognitionoftheprincipaltypesofincome(seeparagraphs10and11);
(b)thevaluationofinvestmentanddealingsecurities(seeparagraphs24and25);
(c)thedistinctionbetweenthosetransactionsandothereventsthatresultintherecognitionofassetsandliabilitiesonthebalancesheetandthosetransactionsandothereventsthatonlygiverisetocontingenciesandcommitments(seeparagraphs26to29);
(d)thebasisforthedeterminationofimpairmentlossesonloansandadvancesandforwritingoffuncollectibleloansandadvances(seeparagraphs43-49);
and
(e)thebasisforthedeterminationofchargesforgeneralbankingrisksandtheaccountingtreatmentofsuchcharges(seeparagraphs50to52).
SomeofthesetopicsarethesubjectofexistingInternationalAccountingStandardswhileothersmaybedealtwithatalaterdate.
Editorialnote:
Firstparagraphandsub-paragraph(d)substitutedbyimprovementsprojectstandardIAS39witheffectforannualperiodsbeginningonorafter1January2005.IfanentityappliesthisStandardforanearlierperiod,theseamendmentsshallbeappliedforthatearlierperiod.Previously"
Banksusedifferingmethodsfortherecognitionandmeasurementofitemsintheirfinancialstatements.Whileharmonisationofthesemethodsisdesirable,itisbeyondthescopeofthisStandard.InordertocomplywithIAS1,PresentationofFinancialStatements,andtherebyenableuserstounderstandthebasisonwhichthefinancialstatementsofabankareprepared,accountingpoliciesdealingwiththefollowingitemsmayneedtobedisclosed:
[…](d)thebasisforthedeterminationoflossesonloansandadvancesandforwritingoffuncollectableloansandadvances(seeparagraphs43to49);
and"
IncomeStatement
9.Abankshouldpresentanincomestatementwhichgroupsincomeandexpensesbynatureanddisclosestheamountsoftheprincipaltypesofincomeandexpenses.
10.InadditiontotherequirementsofotherStandards,thedisclosuresintheincomestatementorthenotestothefinancialstatementsshallinclude,butarenotlimitedto,thefollowingitemsofincomeandexpenses:
Interestandsimilarincome;
Interestexpenseandsimilarcharges;
Dividendincome;
Feeandcommissionincome;
Feeandcommissionexpense;
Gainslesslossesarisingfromdealingsecurities;
Gainslesslossesarisingfrominvestmentsecurities;
Gainslesslossesarisingfromdealinginforeigncurrencies;
Otheroperatingincome;
Impairmentlossesonloansandadvances;
Generaladministrativeexpenses;
Otheroperatingexpenses.
FirstparagraphandtenthitemsubstitutedbyimprovementsprojectstandardIAS39witheffectforannualperiodsbeginningonorafter1January2005.IfanentityappliesthisStandardforanearlierperiod,theseamendmentsshallbeappliedforthatearlierperiod.Previously"
InadditiontotherequirementsofotherInternationalAccountingStandards,thedisclosuresintheincomestatementorthenotestothefinancialstatementsshouldinclude,butarenotlimitedto,thefollowingitemsofincomeandexpenses:
[…]Lossesonloansandadvances;
"
11.Theprincipaltypesofincomearisingfromtheoperationsofabankincludeinterest,feesforservices,commissionsanddealingresults.Eachtypeofincomeisseparatelydisclosedinorderthatuserscanassesstheperformanceofabank.SuchdisclosuresareinadditiontothoseofthesourceofincomerequiredbyIAS14,SegmentReporting.
12.Theprincipaltypesofexpensesarisingfromtheoperationsofabankincludeinterest,commissions,lossesonloansandadvances,chargesrelatingtothereductioninthecarryingamountofinvestmentsandgeneraladministrativeexpenses.Eachtypeofexpenseisseparatelydisclosedinorderthatuserscanassesstheperformanceofabank.
13.IncomeandexpenseitemsshallnotbeoffsetexceptforthoserelatingtohedgesandtoassetsandliabilitiesthathavebeenoffsetinaccordancewithIAS32.
SubstitutedbyimprovementsprojectstandardIAS39witheffectforannualperiodsbeginningonorafter1January2005.IfanentityappliesthisStandardforanearlierperiod,theseamendmentsshallbeappliedforthatearlierperiod.Previously"
Incomeandexpenseitemsshouldnotbeoffsetexceptforthoserelatingtohedgesandtoassetsandliabilitieswhichhavebeenoffsetinaccordancewithparagraph23."
14.OffsettingincasesotherthanthoserelatingtohedgesandtoassetsandliabilitiesthathavebeenoffsetasdescribedinIAS32preventsu