企业会计准则第22号金融工具确认和计量.docx

1、企业会计准则第22号金融工具确认和计量Accounting Standard for Business Enterprises No. 22 -Recognition and measurement of financial instruments企业会计准则第22号金融工具确认和计量Chapter I General Principles第一章 总则Article 1 With a view to regulating the recognition and measurement of financial instruments, the present Standards are for

2、mulated according to the Accounting Standards for Enterprises - Basic 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。Article 2 The 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 an

3、y other entity are formed.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。Article 3 The term derivative instruments refers to the financial instruments or other contracts which are involved in the present Standards and are characterized by the following:(1) The values thereof varies with particular inte

4、rest 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 variab

5、le and any party to the contract;(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;(3) It is settled on a certain future date.Derivative instruments shall include fo

6、rward 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：（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

7、的任一方不存在特定关系；（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；（三）在未来某一日期结算。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。Article 4 The following items shall be subject to other relevant accounting standards:(1) The long-term equity investments as regulated by the Accounting Standards for Enter

8、prises No. 2 - Long-term Equity Investment shall be subject to the Accounting Standards for Enterprises No. 2 - Long-term Equity Investments;(2) The share-based payments as regulated by the Accounting Standards for Enterprises No. 11 - Share-based Payments shall be subject to the Accounting Standard

9、s for Enterprises No. 11 - Share-based Payments;(3) The recombination of debts shall be subject to the Accounting Standards for Enterprises No. 12 - Debt Recombination;(4) The rights available from the settlement of anticipated debts shall be subject to the Accounting Standards for Enterprises No. 1

10、3 - Contingencies;(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;(6) The rights and obligations involved in a lease shall be subject to the Accounting Standards for

11、Enterprises No. 21 - Leases;(7) The transfer of financial assets shall be subject to the Accounting Standards for Enterprises No. 23 - Transfer of Financial Assets;(8) Hedges shall be subject to the Accounting Standards for Enterprises No. 24 - Hedging;(9) The rights and obligations involved in the

12、original insurance contracts shall be subject to the Accounting Standards for Enterprises No. 25 Original Insurance Contracts;(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;(11) The equi

13、ty instruments as issued by an enterprise shall be subject to the Accounting Standards for Enterprises No. 37 - Presentation of Financial Instruments.第四条 下列各项适用其他相关会计准则：（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。（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。（三）债务重组，适用企业会计准则第12号债务重组。（四）因清偿预计负债获得补偿的权

14、利，适用企业会计准则第13号或有事项。（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。（六）租赁的权利和义务，适用企业会计准则第21号租赁。（七）金融资产转移，适用企业会计准则第23号金融资产转移。（八）套期保值，适用企业会计准则第24号套期保值。（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。（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。（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。Article 5 The present Standards does not regulate the irrevocable

15、 credit commitments as made by enterprises(i.e., commitments to grant loans), with the exception of the following:(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

16、 the current period;(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(3) the commitments to grant loans at an interest rate which is lower than the market interest rate.For the commitments to g

17、rant loans not regulated by the present Standards,the Accounting Standards for Enterprises No. 13 - Contingencies shall apply.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：（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。（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。（三）以低于市场利率贷款的贷款承诺。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。Article 6 The p

18、resent 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

19、financial instruments or can be bought or sold and settled by exchanging financial instruments shall be subject to the present Standards.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。Chapter II Classification of Financial Assets and Financial Lia

20、bilities第二章 金融资产和金融负债的分类Article 7 Financial assets shall be classified into the following four categories when they are initially recognized:(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,inclu

21、ding 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;(2) the investments which will be held to their maturity;(3) loans and the account receivables; and(4) financial assets availa

22、ble for sale.第七条 金融资产应当在初始确认时划分为下列四类：（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；（二）持有至到期投资；（三）贷款和应收款项；（四）可供出售金融资产。Article 8 Financial liabilities shall be classified into the following two categories when they are initially recognized:(1) the financial liabilities which are measur

23、ed 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; a

24、nd(2) other financial liabilities.第八条 金融负债应当在初始确认时划分为下列两类：（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；（二）其他金融负债。Article 9 The financial assets or liabilities meeting any of the following requirements shall be classified as transactional financial assets or financial liabilities:(1)

25、 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;(2) Forming a part of the identifiable combination of financial instruments which are managed in a centralized way and for which there are objective

26、 evidences proving that the enterprise may manage the combination by way of shortterm profit making in the near future;(3) Being a derivative instrument, excluding the designated derivative instruments which are effective hedging instruments, or derivative instruments to financial guarantee contract

27、s, 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

28、或金融负债：（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。（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。（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。Article 10 Besides the provisions of Article 21 and 22 of the present Standards,only the financial assets

29、or financial liabilities meeting any of the following requirements can be designated, when they are initially recognized, as financial assets or financial liabilities as measured at its fair value and of which the variation is included in the current profits and losses:(1) The designation is able to

30、 eliminate or obviously reduce the discrepancies in the recognition or measurement of relevant gains or losses arisen from the different basis of measurement of the financial assets or financial liabilities;(2) The official written documents on risk management or investment strategies of the enterpr

31、ise concerned have recorded that the combination of said financial assets, the combination of said financial liabilities, or the combination of said financial assets and financial liabilities will be managed and evaluated on the basis of their fair values and be reported to the key management person

32、nel.The equity investment instruments, for which there is no quoted price in the active market and whose fair value cannot be reliably measured, shall not be designated as a financial asset which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period.The active market refers to the markets which are concurrently featured by the following:(1) The objects of transaction in the market are homogen