IAS26.docx

1、IAS26范围 Scope本号准则适用于对退休金计划的报告（当这类报告被编制时）。 1 This Standard shall be applied in the financial statements of retirement benefitplans where such financial statements are prepared.退休金计划有时被称作各种其他的名称，如“养老金”、一退休计划”或“退休金安排”。本号准则将退休金计划视为有别于计划参加者的雇主的报告主体。所有其他国际会计准则在未被本号准则取代的范围内，皆适用于退休金计划的报告。 2 Retirement benef

2、it plans are sometimes referred to by various other names, suchas pension schemes, superannuation schemes or retirement benefit schemes.This Standard regards a retirement benefit plan as a reporting entity separatefrom the employers of the participants in the plan. All other Standards apply tothe fi

3、nancial statements of retirement benefit plans to the extent that they arenot superseded by this Standard.本号准则涉及将全部参加者作为一个整体的退休金计划的会计和报告，而不涉及向各个参加者提供的关于其退休金权利的报告。 3 This Standard deals with accounting and reporting by the plan to all participantsas a group. It does not deal with reports to individua

4、l participants about theirretirement benefit rights.国际会计准则第19号“退休金费用”是关于在有退休金计划的雇主的财务报表中确定退休金计划的费用。因此，本号准则是对国际会计准则第19号的补充。 4 IAS 19 Employee Benefits is concerned with the determination of the cost ofretirement benefits in the financial statements of employers having plans. Hencethis Standard comple

5、ments IAS 19.退休金计划可以是规定供款的计划或规定退休金的计划。许多退休金计划要求建立接受供款和支付退休金的独立基金，该项基金不一定要有独立的法律身份，也不一定要有信托人。不论是否建立该种基金，也不论是否有信托人，本号准则皆适用。 5 Retirement benefit plans may be defined contribution plans or defined benefitplans. Many require the creation of separate funds, which may or may not haveseparate legal identit

6、y and may or may not have trustees, to which contributionsare made and from which retirement benefits are paid. This Standard appliesregardless of whether such a fund is created and regardless of whether there aretrustees.将资产投资于保险公司的退休金计划，应遵循和私人投资安排一样的核算和筹资要求。因此，他们属于本号准则的范围，除非与保险公司的合同是以具体参加者或一组参加者的名

7、义签订，并且退休金计划的义务完全是保险公司的责任。 6 Retirement benefit plans with assets invested with insurance companies aresubject to the same accounting and funding requirements as privately investedarrangements. Accordingly, they are within the scope of this Standard unless thecontract with the insurance company is in

8、 the name of a specified participant ora group of participants and the retirement benefit obligation is solely theresponsibility of the insurance company.本号准则不涉及其他形式的雇佣津贴，如解雇补偿、延期付酬安排、长期供职人员的带薪休假、特殊的提前退休或精简计划、医疗福利计划或红利计划。政府社会保障之类的安排也不属于本号准则的范围。 7 This Standard does not deal with other forms of emplo

9、yment benefits such asemployment termination indemnities, deferred compensation arrangements,long-service leave benefits, special early retirement or redundancy plans, healthand welfare plans or bonus plans. Government social security type arrangementsare also excluded from the scope of this Standar

10、d.定义 Definitions本号准则所使用的下列术语的含义，与国际会计准则第19号“退休金费用”所规定的含义相同。 8 The following terms are used in this Standard with the meanings specified:退休金计划，是指企业对雇员在其终止服务时或终止服务之后，向其提供退休金的安排（或按年支付或一次付清），该退休金或雇主为此提供的金额，应在雇员退休之前，根据有关文件的条款或企业的惯例，予以确定或估计。 Retirement benefit plans are arrangements whereby an entity prov

11、ides benefits for employees on or after termination of service (either in the form of an annualincome or as a lump sum) when such benefits, or the contributions towards them, can be determined or estimated in advance of retirement from the provisions ofa document or from the entitys practices.规定供款的计

12、划，是指根据供款形成的基金以及它的投资收益来确定应支付的退休金金额的退休金计划。 Defined contribution plans are retirement benefit plans under which amounts to be paid as retirement benefits are determined by contributions to a fund togetherwith investment earnings thereon.规定退休金的计划，是指通常根据雇员的工资和服务年限，采用公式来确定应支付的退休金金额的退休金计划。 Defined benefit

13、plans are retirement benefit plans under which amounts to be paid as retirement benefits are determined by reference to a formula usually based on employees earnings and/or years of service.设立基金，是指为了承担未来支付退休金的义务而向企业以外的实体（基金组织）转移资产。 Funding is the transfer of assets to an entity (the fund) separate f

14、rom theemployers entity to meet future obligations for the payment of retirementbenefits.本号准则还使用下列术语：For the purposes of this Standard the following terms are also used:参加者，是指退休金计划的成员以及有权从退休金计划领取退休金的其他人员。 Participants are the members of a retirement benefit plan and others who areentitled to benefit

15、s under the plan.可供支付退休金的保险统计现值，是指退休金计划的资产，减去除了已承诺退休金的保险统计现值以外的负债。 Net assets available for benefits are the assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.已承诺退休金的保险统计现值，是指因已提供了劳务而由退休金计划预计支付给现有各过去雇员的款项的现值。 Actuarial present value of promised

16、retirement benefits is the present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.既定退休金，是指按退休金计划的规定，获得退休金的权利不以继续雇佣为条件的退休金。 Vested benefits are benefits, the rights to which, under the conditions of aretirement

17、benefit plan, are not conditional on continued employment.一些退休金计划拥有雇主以外的发起人，本号准则也适用于对该类计划的报告。 9 Some retirement benefit plans have sponsors other than employers; this Standardalso applies to the financial statements of such plans.大多数退休金计划都以正式协议为依据。有些计划虽然是非正式的，但鉴于雇主以往的惯例，也承担一定程度的义务。有些计划允许雇主有限制地承担计划下的

18、义务，如果雇员仍将被留用，雇主通常难取消计划。适用于正式计划的会计和报告的基础同样适用于非正式计划。 10 Most retirement benefit plans are based on formal agreements. Some plans areinformal but have acquired a degree of obligation as a result of employersestablished practices. While some plans permit employers to limit theirobligations under the pla

19、ns, it is usually difficult for an employer to cancel a planif employees are to be retained. The same basis of accounting and reportingapplies to an informal plan as to a formal plan.很多退休金计划规定建立独立的基金，据以向基金供款，并从中提取退休金。该类基金可由基金资产的独立管理者经营。这些人在有些国家被称为信托人。本号准则所用的信托人这一术语即指这些人，而不论是否已构成信托关系。 11 Many retirem

20、ent benefit plans provide for the establishment of separate fundsinto which contributions are made and out of which benefits are paid. Such fundsmay be administered by parties who act independently in managing fund assets.Those parties are called trustees in some countries. The term trustee is used

21、inthis Standard to describe such parties regardless of whether a trust has beenformed.退休金计划一般分为规定供款的计划和规定退休金的计划，每种计划都各有明显的特点。在偶然情况下，也存在兼有两种特点的计划。本号准则将该类混合计划视为规定退休金的计划。 12 Retirement benefit plans are normally described as either defined contributionplans or defined benefit plans, each having their o

22、wn distinctive characteristics.Occasionally plans exist that contain characteristics of both. Such hybrid plansare considered to be defined benefit plans for the purposes of this Standard.规定供款的计划 Defined contribution plans规定供款的计划的报告应包括可用于退休金的净资产报表以及对设立基金的政策的说明。 13 The financial statements of a defin

23、ed contribution plan shall contain a statement of net assets available for benefits and a description of the funding policy.在规定供款的计划之下，参加者未来退休金的金额是根据雇主、参加者或两者提供的款项以及基金的经营效率和投资收益确定的。雇主通常以向基金供款来履行其义务。一般不需要保险统计师的建议，虽然，有时为了根据当前供款水平以及未来供款和投资收益的变动水平，来估计可能获得的未来退休金，仍需要采纳保险统计师的意见。14 Under a defined contribut

24、ion plan, the amount of a participants future benefitsis determined by the contributions paid by the employer, the participant, or both,and the operating efficiency and investment earnings of the fund. An employersobligation is usually discharged by contributions to the fund. An actuarys adviceis no

25、t normally required although such advice is sometimes used to estimatefuture benefits that may be achievable based on present contributions andvarying levels of future contributions and investment earnings.参加者关心退休金计划的活动，因为它直接影响到他们未来退休金的水平。参加者想知道供款是否已经收到，是否实行了适当的控制措施，以保护受益人的权利。雇主则关心退休金计划的经营是否有效和公允。 1

26、5 The participants are interested in the activities of the plan because they directlyaffect the level of their future benefits. Participants are interested in knowingwhether contributions have been received and proper control has been exercisedto protect the rights of beneficiaries. An employer is i

27、nterested in the efficientand fair operation of the plan.对规定供款的计划的报告，目的在于定期提供有关退休金计划和投资的业绩的信息。该目的通常通过提供包括以下内容的报告取得： 16 The objective of reporting by a defined contribution plan is periodically to provideinformation about the plan and the performance of its investments. Thatobjective is usually achie

28、ved by providing financial statements including thefollowing:关于本期重要活动、有关计划变化的影响以及计划的成员、条款和状况的说明； (a) a description of significant activities for the period and the effect of anychanges relating to the plan, and its membership and terms andconditions;关于本期内交易和投资的业绩，以及期末该计划的财务状况报告；(b) statements report

29、ing on the transactions and investment performance forthe period and the financial position of the plan at the end of the period;and投资政策的说明。 (c) a description of the investment policies.规定退休金的计划 Defined benefit plans规定退休金的计划的报告应包括：17 The financial statements of a defined benefit plan shall contain e

30、ither:说明下列内容的报表： (a) a statement that shows:可用于退休金的净资产。 (i) the net assets available for benefits;已承诺的退休金的保险统计现值，应按既定退休金和非既定退休金分别揭示； (ii) the actuarial present value of promised retirement benefits,distinguishing between vested benefits and non-vested benefits; and由此产生的盈余或亏绌。 (iii) the resulting exc

31、ess or deficit; or可用于退休金的净资产的报表，应包括下列内容之一： (b) a statement of net assets available for benefits including either:按既定退休金和非既定退休金分别揭示的已承诺退休金保险统计现值的附注； (i) a note disclosing the actuarial present value of promised retirementbenefits, distinguishing between vested benefits and non-vestedbenefits; or该信息在随

32、附的保险统计报告中的备查索引。(ii) a reference to this information in an accompanying actuarial report.在报告日，如果未进行保险统计估价，应采用最近一次估价为基础，并揭示估价的日期。 If an actuarial valuation has not been prepared at the date of the financialstatements, the most recent valuation shall be used as a base and the date of thevaluation disclosed.出于第17段的目的，承诺退休金的保险统计现值应根据退休金计划的有关条款所承诺的退休金来确定。这里所指的有关条款，是指按至今提供的服务确定退休金的条款，而至今提供的