企业会计准则第37号——金融工具列报-中英对照

AccountingStandardforEnterpriseNo.37-PresentationofFinancialInstruments企业会计准则第37号——金融工具列报Chapter1General第一章总则Article1TheStandardsaremadeinaccordancewiththeBasicStandardsofAccountingStandardsforEnterprisestostandardizethepresentationoffinancialinstruments.第一条为了规范金融工具的列报，根据《企业会计准则——基本准则》，制定本准则。Presentationoffinancialinstrumentsincludesthereportanddisclosureoffinancialinstruments金融工具列报，包括金融工具列示和金融工具披露。Article2Beforethepresentationoffinancialinstruments,thefinancialinstrumentsshouldbeclassifiedaccordingtotheirfeaturesandthepropertiesofrelatedinformation.第二条企业在进行金融工具列报时，应当根据金融工具的特点及相关信息的性质对金融工具进行归类。Article3Thefollowingitemsshouldcomplywithotherrelatedaccountingstandards第三条下列各项适用其他相关会计准则：1.Long-terminvestmentonstocksisstandardizedbyAccountingStandardsforEnterprisesNo.2-Long-termInvestmentonStocks（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》。2.SharebasedpaymentisstandardizedbyAccountingStandardsforEnterprisesNo.11-ShareBasedPayments（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》。3.Debt-restructuringisstandardizedbyAccountingStandardsforEnterpriseNo.12-Debt-Restructuring（三）债务重组，适用《企业会计准则第12号——债务重组》。4.ThecontingentconsiderationcontractintheenterprisemergerisstandardizedbyAccountingStandardsforEnterprisesNo.20-EnterpriseMerger（四）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》。5.TherightsandliabilitiesinleasearestandardizedbyAccountingStandardsforEnterprisesNo.21-Lease（五）租赁的权利和义务，适用《企业会计准则第21号——租赁》。6.TherightsandliabilitiesoftheoriginalinsurancecontractarestandardizedbyAccountingStandardsforEnterprisesNo.25-OriginalInsuranceContract（六）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》。7.TherightsandliabilitiesofthereinsurancecontractarestandardizedbyAccountingStandardsforEnterprisesNo.26-ReinsuranceContract（七）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》。Article4TheStandardsarenotapplicabletonon-financialprojectcontractswhicharesignedaccordingtotherequirementsoforderedpurchases,salesorusageandareimplementedintheduration.ButtheStandardsareapplicabletothosenon-financialprojectcontractsinwhichnettingisconductedintheformofcashorotherfinancialinstruments,orsettlementthroughtheexchangeoffinancialinstruments第四条本准则不涉及按预定的购买、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。ChapterIIReportoffinancialinstruments第二章金融工具列示Article5Uponissuanceoffinancialinstruments,theenterpriseshouldverifythefinancialinstrumentoritscomponentstobefinancialassets,financialliabilityorequityinstrumentontheinitialverificationaccordingtothenatureofthefinancialinstrumentandthedefinitionoffinancialassetsandliabilityandequityinstruments.第五条企业发行金融工具，应当按照该金融工具的实质，以及金融资产、金融负债和权益工具的定义，在初始确认时将该金融工具或其组成部分确认为金融资产、金融负债或权益工具。Article6Thefinancialinstrumentsissuedbytheenterprisewhichwillbeaccountedbytheselfequityinstrumentsinthefutureshouldbeverifiedasequityinstrumentsontheinitialverificationaslongastheycomplywithanyofthefollowingconditions:第六条企业发行的、将来以自身权益工具进行结算的金融工具满足下列条件之一的，应当在初始确认时确认为权益工具：1.Theinstrumentdoesnotincludecontractliabilityofdeliveryofcashorotherfinancialassetstootherunits.（一）该金融工具没有包括交付现金或其他金融资产给其他单位的合同义务。2.Theinstrumentdoesnot,underanypotentialunfavorableconditions,includecontractliabilityofexchangefinancialassetsorliabilitieswithotherunits.（二）该金融工具没有包括在潜在不利条件下与其他单位交换金融资产或金融负债的合同义务。Article7Financialinstrumentsissuedbyenterprisewhichshouldorcouldbeaccountedbytheselfequityinstrumentsshouldbeverifiedasequityinstrumentsontheinitialverificationaslongastheycomplywithanyofthefollowingconditions:第七条企业发行的、将来须用或可用自身权益工具进行结算的金融工具满足下列条件之一的，应当在初始确认时确认为权益工具：1.Theinstrumentisanon-derivativeinstrument,andtheenterprisehasnoliabilitytodeliverunfixedquantityofselfequityinstrumentforthesettlement..（一）该金融工具是非衍生工具，且企业没有义务交付非固定数量的自身权益工具进行结算。2.Theinstrumentisaderivativeinstrument,andtheenterprisehastodeliverfixedquantityofselfequityinstrumentsfortheexchangeoffixedamountofcashorotherfinancialassetsinthesettlement.Amongthem,theequityinstrumentsdonoincludethosecontractswhichareaccountedthroughthecollectionordeliveryoftheselfequityinstrumentsoftheenterprise.（二）该金融工具是衍生工具，且企业只有通过交付固定数量的自身权益工具换取固定数额的现金或其他金融资产进行结算。其中，所指权益工具不包括需要通过收取或交付企业自身权益工具进行结算的合同。Article8Thosefinancialinstrumentsofwhichtheformofsettlementisdecidedbytheuncertainissuesinthefuture(suchasthechangeofthestockpriceindexandconsumptionpriceindex,etc.)whichcannotbecontrolledbytheissuersortheholdersshouldbeverifiedasthefinancialliabilityontheinitialverification.However,iftheycomplywithanyofthefollowingconditions,theyshouldbeverifiedasequityinstruments:第八条对于是否通过交付现金、其他金融资产进行结算，需要由发行方和持有方均不能控制的未来不确定事项（如股价指数、消费价格指数变动等）的发生或不发生来确定的金融工具（即附或有结算条款的金融工具），发行方应当将其确认为金融负债。但是，满足下列条件之一的，发行方应当确认为权益工具：1.Thesettlementoftheinstrumentswillnotbeconductedintheformofcashorotherfinancialassets.（一）可认定要求以现金、其他金融资产结算的或有结算条款相关的事项不会发生。2.Thesettlementintheformofcashorotherfinancialassetsisonlyneededintheconditionofenterpriseliquidationoftheissuer.（二）只有在发行方发生企业清算的情况下才需以现金、其他金融资产进行结算。Article9Thosederivativefinancialinstrumentsofwhichtheformofsettlement(cashnettingorcashexchangethroughissuanceofstocks)canbedecidedbytheissuerortheholdershouldbeveri