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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 fo
2、rmulated 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 a
3、ny 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 int
4、erest 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 varia
5、ble 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 f
6、orward 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
7、同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 Ente
8、rprises 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 Standar
9、ds 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.
10、13 - 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 equ
13、ity 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
14、权利，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 irrevocabl
15、e 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 o
16、f 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
17、grant 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
18、present 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 Li
20、abilities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,incl
21、uding 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 avail
22、able 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 measu
23、red 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;
24、and(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 objectiv
26、e 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 contrac
27、ts, 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
28、产或金融负债：（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 t
30、o 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 enterp
31、rise 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 perso
32、nnel.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
33、 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 homogeneous;(2) Buyers and sellers are available at any time to undertake the transaction at their own free will; and(3) The pricing information o
34、f the market is open.第十条 除本准则第二十一条和第二十二条的规定外，只有符合下列条件之一的金融资产或金融负债，才可以在初始确认时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或金融负债：（一）该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况。（二）企业风险管理或投资策略的正式书面文件已载明，该金融资产组合、该金融负债组合、或该金融资产和金融负债组合，以公允价值为基础进行管理、评价并向关键管理人员报告。在活跃市场中没有报价、公允价值不能可靠计量的权益工具投资，不得指定为以公允价值计量且其变动计入当期损益的金
35、融资产。活跃市场，是指同时具有下列特征的市场：（一）市场内交易的对象具有同质性；（二）可随时找到自愿交易的买方和卖方；（三）市场价格信息是公开的。Article 11 The term held-to-maturity investment refers to a non-derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the
36、 enterprise is able to hold until its maturity. The following non-derivative financial assets shall not be classified as investments held to their maturity:(1) the designated non-derivative financial assets which, at their initial recognition, are measured at their fair values and of which the varia
37、tion is included in the current profits and losses;(2) the non-derivative financial assets which are designated as sellable at their initial recognition; and(3) loans and account receivables.An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to ho
38、ld. Where there is any change, it shall be dealt with according to the present Standards.第十一条 持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。下列非衍生金融资产不应当划分为持有至到期投资：（一）初始确认时被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产；（二）初始确认时被指定为可供出售的非衍生金融资产；（三）贷款和应收款项。企业应当在资产负债表日对持有意图和能力进行评价。发生变化的，应当按照本准则有关规定处理。Article 12 Un
39、der any of the following circumstances, it shows that the enterprise concerned does not have a clear intention to hold the financial asset investment until its maturity:(1) The term for holding the financial assets is not definite;(2) It will sell the financial assets when any of the following chang
40、es: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc., with the exception of the sale of the financial assets which is caused by any uncontrollable and independ
41、ent event which is anticipated not to repeat and is difficult to be reasonably predicted;(3) The issuer of the financial assets can settle it with a sum which is obviously lower than the post-amortization cost;(4) Any other circumstance which shows that the enterprise concerned does not have the cle
42、ar intention to hold the financial assets until its maturity.第十二条 存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期：（一）持有该金融资产的期限不确定。（二）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外。（三）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿。（四）其他表明企业没有明确意图将该金融资产持有至到期的情况。Article 13 The po
43、st-amortization cost of a financial asset or financial liability refers to the following result after adjustment of the initially recognized amount of the financial asset or financial liability:(1) after deducting the already paid principal;(2) after plus or minus the accumulative amount of amortiza
44、tion incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by adopting the actual interest rate method; and(3) after deducting the impairment losses that have actually incurred(only applicable to financial assets).第十三条 金融资产或金融负债的摊余成本，是指该金融资产
45、或金融负债的初始确认金额经下列调整后的结果：（一）扣除已偿还的本金；（二）加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额；（三）扣除已发生的减值损失（仅适用于金融资产）。Article 14 The actual interest rate method refers to the method by which the postamortization costs and the interest incomes of different installments or interest expenses are calculated in light
46、 of the actual interest rates of the financial assets or financial liabilities(including a set of financial assets or financial liabilities).The actual interest rate refers to the interest rate adopted to cash the future cash flow of a financial asset or financial liability within the predicted term
47、 of existence or within a shorter applicable term into the current carrying amount of the financial asset or financial liability.When the actual interest rate is determined, the future cash flow shall be predicted on the basis of taking into account all the contractual provisions concerning the fina
48、ncial asset or financial liability(including the right to repay the loan ahead of schedule, call options, similar options and etc.), and the future credit losses shall not be taken into account.The various fee charges, trading expenses, premiums or reduced values, etc., which are paid or collected by the parties to a financial asset or financial liability contract and which form a part of the actual interest rate, shall be taken into account in the determination of the actual interest rate. Where the future cash flow or term of existence of a financial asset or finan