| Notice of the Ministry of Finance on Issuing the Revised Accounting Standards for Business Enterprises No. 2—Long-term Equity Investments | | 财政部关于印发修订《企业会计准则第2号--长期股权投资》的通知 |
| (No. 14 [2014] of the Ministry of Finance) | | （财会[2014]14号） |
| The relevant ministries and commissions of the State Council and the relevant institutions directly under the State Council; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the relevant enterprises administered by the Central Government: | | 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处，有关中央管理企业： |
| To meet the needs for the development of the socialist market economy and enhance the quality of financial statements of business enterprises and the transparency of accounting information, in accordance with the Accounting Standards for Business Enterprises—Basic Standards, the Ministry of Finance has revised the Accounting Standards for Business Enterprises No. 2—Long-term Equity Investments, which is hereby issued for implementation from July 1, 2014, among all enterprises applying the accounting standards for business enterprises, and enterprises listed abroad are encouraged to apply it in advance of its effective date. The Accounting Standards for Business Enterprises No. 2—Long-term Equity Investments in the Notice of the Ministry of Finance on Issuing 38 Detailed Standards Including Accounting Standards for Business Enterprises No. 1—Inventories (No. 3 [2006], MOF) issued by the Ministry of Finance on February 15, 2006, shall be repealed concurrently. | | 为了适应社会主义市场经济发展需要，提高企业财务报表质量和会计信息透明度，根据《企业会计准则--基本准则》，我部对《企业会计准则第2号--长期股权投资》进行了修订，现予印发，自2014年7月1日起在所有执行企业会计准则的企业范围内施行，鼓励在境外上市的企业提前执行。我部于2006年2月15日发布的《〈企业会计准则第1号--存货〉等38项具体准则》（财会〔2006〕3号）中的《企业会计准则第2号--长期股权投资》同时废止。 |
| Please report any problems encountered in the implementation to the Ministry of Finance in a timely manner. | | 执行中有何问题，请及时反馈我部。 |
| Annex: Accounting Standards for Business Enterprises No. 2—Long-term Equity Investments | | 附件：企业会计准则第2号--长期股权投资 |
| Ministry of Finance | | 财政部 |
| March 13, 2014 | | 2014年3月13日 |
| Annex: | | 附件： |
| Accounting Standards for Business Enterprises No. 2—Long-term Equity Investments | | 企业会计准则第2号--长期股权投资 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 These standards are developed in accordance with the Accounting Standards for Business Enterprises—Basic Standards for the purpose of regulating the recognition and measurement of long-term equity investments. | | 第一条 为了规范长期股权投资的确认、计量，根据《企业会计准则--基本准则》，制定本准则。 |
| Article 2 For the purposes of these Standards, “long-term equity investments” means the equity investment made by an investor in an investee by which the investor exercises control of or has a significant impact on the investee and the equity investment in its joint ventures. | | 第二条 本准则所称长期股权投资，是指投资方对被投资单位实施控制、重大影响的权益性投资，以及对其合营企业的权益性投资。 |
An investor shall, when determining whether it is able to exercise control of the investee, make a judgment in accordance with the relevant provisions of the Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements. If the investor is able to control the investee, the investee is its subsidiary company (hereinafter referred to as a “subsidiary”), except that the investor is an investment entity as defined in the Accounting Standards for Business Enterprises No. 33 | | 在确定能否对被投资单位实施控制时，投资方应当按照《企业会计准则第33号--合并财务报表》的有关规定进行判断。投资方能够对被投资单位实施控制的，被投资单位为其子公司。投资方属于《企业会计准则第33号--合并财务报表》规定的投资性主体且子公司不纳入合并财务报表的情况除外。 |
| “Significant impact” means the power of an investor to participate in decision-making on the financial and business policies of an investee, but not to control or jointly control together with other parties the development of these policies. Whether or not the investor can have a significant impact on the investee shall be determined by considering current convertible corporate bonds and current executable warrants of the investee held by the investor and other parties, as well as other potential factors concerning the voting rights. If an investor is able to have a significant impact on an investee, the investee shall be its associated enterprise. | | 重大影响，是指投资方对被投资单位的财务和经营政策有参与决策的权力，但并不能够控制或者与其他方一起共同控制这些政策的制定。在确定能否对被投资单位施加重大影响时，应当考虑投资方和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。投资方能够对被投资单位施加重大影响的，被投资单位为其联营企业。 |
| Whether the investee is a joint venture shall be determined in accordance with the relevant provisions of the Accounting Standards for Business Enterprises No. 40—Joint Venture Arrangements. | | 在确定被投资单位是否为合营企业时，应当按照《企业会计准则第40号--合营安排》的有关规定进行判断。 |
| Article 3 The following items shall be governed by other relevant accounting standards: | | 第三条 下列各项适用其他相关会计准则： |
| (1) The translation of long-term equity investments in foreign currencies shall be governed by the Accounting Standards for Business Enterprises No. 19—Foreign Currency Translation. | | （一）外币长期股权投资的折算，适用《企业会计准则第19号--外币折算》。 |
| (2) The financial assets held by venture capital institutions, mutual funds and similar objects and measured at their fair values and whose variation is included in the current profits and losses at the time of initial recognition in accordance with the provisions of the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments, the equity investments made by investment entities in the subsidiaries not included in the consolidated financial statements, and other equity investments not covered by these Standards shall be governed by the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments. | | （二）风险投资机构、共同基金以及类似主体持有的、在初始确认时按照《企业会计准则第22号--金融工具确认和计量》的规定以公允价值计量且其变动计入当期损益的金融资产，投资性主体对不纳入合并财务报表的子公司的权益性投资，以及本准则未予规范的其他权益性投资，适用《企业会计准则第22号--金融工具确认和计量》。 |
| Article 4 The disclosure of long-term equity investments shall be governed by the Accounting Standards for Business Enterprises No. 41—Disclosure of Equities in Other Entities. | | |
| Chapter II Initial Measurement | | 第二章 初始计量 |
| Article 5 The initial cost of a long-term equity investment formed in business combination shall be determined in accordance with the following provisions: | | 第五条 企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本： |
(1) For business combination under the same control, if payment in cash, transfer of non-cash assets or assumption of debts is provided by the merging party as consideration for the merger, it shall, on the date of merger, regard the share of the book value of the owner's equity of the merged party in the consolidated financial statements of the final controlling party as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the book value of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient, the retained earnings shall be adjusted.
．．．．．． | | （一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。
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