1、企业会计准则第37号金融工具列报中英对照Accounting Standard for Enterprise No. 37- Presentation of Financial Instruments企业会计准则第37号金融工具列报Chapter1 General第一章 总则Article 1 The Standards are made in accordance with the Basic Standards of Accounting Standards for Enterprises to standardize the presentation of financial instr
2、uments.第一条 为了规范工具的列报，根据企业会计准则基本准则，制定本准则。Presentation of financial instruments includes the report and disclosure of financial instruments金融工具列报，包括金融工具列示和金融工具披露。Article 2 Before the presentation of financial instruments, the financial instruments should be classified according to their features and t
3、he properties of related information.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。Article 3 The following items should comply with other related accounting standards第三条 下列各项适用其他相关会计准则：1. Long-term investment on stocks is standardized by Accounting Standards for Enterprises No.2-Long-term Investment
4、 on Stocks（一）由企业会计准则第2号长期股权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. Share based payment is standardized by Accounting Standards for Enterprises No.11-Share Based Payments（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-restructuring is standardized by Accounting Standards for Enterprise No.12-Debt-Restructu
5、ring（三）债务重组，适用企业会计准则第12号债务重组。4. The contingent consideration contract in the enterprise merger is standardized by Accounting Standards for Enterprises No.20-Enterprise Merger（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. The rights and liabilities in lease are standardized by Accounting Standards for Enterp
6、rises No.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. The rights and liabilities of the original insurance contract are standardized by Accounting Standards for Enterprises No.25-Original Insurance Contract（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. The rights and liabilities of the reinsurance contract are standa
7、rdized by Accounting Standards for Enterprises No.26-Reinsurance Contract（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。Article 4 The Standards are not applicable to non-financial project contracts which are signed according to the requirements of ordered purchases, sales or usage and are implemented in the durat
8、ion. But the Standards are applicable to those non-financial project contracts in which netting is conducted in the form of cash or other financial instruments, or settlement through the exchange of financial instruments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
9、入或卖出非金融项目的合同，适用本准则。Chapter II Report of financial instruments第二章 金融工具列示Article 5 Upon issuance of financial instruments, the enterprise should verify the financial instrument or its components to be financial assets, financial liability or equity instrument on the initial verification according to t
10、he nature of the financial instrument and the definition of financial assets and liability and equity instruments.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。Article 6 The financial instruments issued by the enterprise which will be accounted by the self equity
11、instruments in the future should be verified as equity instruments on the initial verification as long as they comply with any of the following conditions: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. The instrument does not include contract liability of delivery of cash or other financia
12、l assets to other units.（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. The instrument does not, under any potential unfavorable conditions, include contract liability of exchange financial assets or liabilities with other units.（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。Article 7 Financial instruments issued b
13、y enterprise which should or could be accounted by the self equity instruments should be verified as equity instruments on the initial verification as long as they comply with any of the following conditions: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. The instrument is a non-derivat
14、ive instrument, and the enterprise has no liability to deliver unfixed quantity of self equity instrument for the settlement.（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. The instrument is a derivative instrument, and the enterprise has to deliver fixed quantity of self equity instruments for the exch
15、ange of fixed amount of cash or other financial assets in the settlement. Among them, the equity instruments do no include those contracts which are accounted through the collection or delivery of the self equity instruments of the enterprise.（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
16、，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。Article 8 Those financial instruments of which the form of settlement is decided by the uncertain issues in the future (such as the change of the stock price index and consumption price index, etc. ) which cannot be controlled by the issuers or the holders should b
17、e verified as the financial liability on the initial verification. However, if they comply with any of the following conditions, they should be verified as equity instruments: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、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
18、方应当确认为权益工具：1. The settlement of the instruments will not be conducted in the form of cash or other financial assets.（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. The settlement in the form of cash or other financial assets is only needed in the condition of enterprise liquidation of the issuer.（二）只有在发行方发生
19、企业清算的情况下才需以现金、其他金融资产进行结算。Article 9 Those derivative financial instruments of which the form of settlement (cash netting or cash exchange through issuance of stocks) can be decided by the issuer or the holder should be verified as financial assets or liability, but the forms of settlement should prov
20、e that the derivative financial instrument is excluded by equity instruments.第九条 对于发行方或持有方能选择以现金净额或以发行股份交换现金等方式进行结算的衍生金融工具，发行方应当将其确认为金融资产或金融负债，但所有可供选择的结算方式表明该衍生金融工具应当确认为权益工具的除外。Article 10 If the non-derivative financial instrument issued by the enterprise includes components of liability or equity,
21、those components should be separated upon the initial verification and processed separately.第十条 企业发行的非衍生金融工具包含负债和权益成份的，应当在初始确认时将负债和权益成份进行分拆，分别进行处理。Upon separation, the fair value of the component of liability should be previously confirmed and then regarded as the initial verified amount. The issuin
22、g price of the financial instrument subtracting the initial verified amount of liability is the initial verified amount of the component of equity. The cost in the issuance of the non-derivative financial instrument should be allocated according to the fair value of the component of liability and eq
23、uity.在进行分拆时，应当先确定负债成份的公允价值并以此作为其初始确认金额，再按照该金融工具整体的发行价格扣除负债成份初始确认金额后的金额确定权益成份的初始确认金额。发行该非衍生金融工具发生的交易费用，应当在负债成份和权益成份之间按照各自的相对公允价值进行分摊。Article 11 After the deduction of the transaction cost (not including the transaction cost in issuance of equity instrument in enterprise merger), the owners equity sho
24、uld be increased upon issuance of financial instruments; upon repurchase of self equity instruments, concerning the consideration and transaction cost, the owners equity should be decreased. On occasions of issuance, repurchase, selling or de-registration of self equity instruments, the enterprise s
25、hould not verify the profit or loss.第十一条 企业发行权益工具收到的对价扣除交易费用（不涉及企业合并中合并方发行权益工具发生的交易费用）后，应当增加所有者权益；回购自身权益工具支付的对价和交易费用，应当减少所有者权益。企业在发行、回购、出售或注销自身权益工具时，不应当确认利得或损失。Article 12 If the financial instrument or its component belongs to financial liability, the related interest, profit and loss should be acco
26、unted as the P&L of the current period.第十二条 金融工具或其组成部分属于金融负债的，其相关利息、利得或损失等，计入当期损益。Upon the distribution (not including the dividend on shares) in all forms to the holders of equity instruments, the owners equity should be decreased. The enterprise should not confirm the change amount of the fair val
27、ue of the equity instruments.企业对权益工具持有方的各种分配（不包括股票股利），应当减少所有者权益。企业不应当确认权益工具的公允价值变动额。Article 13 The financial assets and liabilities should be listed respectively in the balance sheet and should not be offset. However, if they comply with all the following conditions, they can be offset and the net a
28、mount after offsetting should be listed in the balance sheet:第十三条 金融资产和金融负债应当在资产负债表内分别列示，不得相互抵销。但是，同时满足下列条件的，应当以相互抵销后的净额在资产负债表内列示：1. The enterprise is legally authorized to offset verified amount, and the legal right is executable（一）企业具有抵销已确认金额的法定权利，且该种法定权利现在是可执行的；2. The enterprise is planned for ne
29、tting and meanwhile change the financial asset into cash and pay the financial liability.（二）企业计划以净额结算，或同时变现该金融资产和清偿该金融负债。If the transfer of financial assets does not meet the conditions of verification, the transferor should not offset the transferred financial assets and related liabilities.不满足终止确认
30、条件的金融资产转移，转出方不得将已转移的金融资产和相关负债进行抵销。Chapter III Disclosure of Financial instruments第三章 金融工具披露第十四条 金融工具披露，是指企业在附注中披露已确认和未确认金融工具的有关信息。企业所披露的金融工具信息，应当有助于财务报告使用者就金融工具对企业财务状况和经营成果影响的重要程度作出合理评价。Article 15 The enterprise should disclose the major information such as accounting policies and measuring basis of
31、 the financial instruments on making the financial report. The information mainly includes the following items:第十五条 企业应当披露编制财务报表时对金融工具所采用的重要会计政策、计量基础等信息，主要包括：1. The following information should be disclosed for those financial assets or liabilities on which the fair value measurement is taken and th
32、e change is accounted in the P&L of the current period:（一）对于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，应当披露下列信息：(1). Appointed basis 1.指定的依据；(2). The properties of the appointed financial assets or liabilities2.指定的金融资产或金融负债的性质；(3). The explanation on how the inconsistency in confirmation or measurement of the related profit and loss caused by the variety of measuring basis of financial assets or liabilities is eliminated or decreased significantly and the explanation on whether it complies with
