| Notice by the Ministry of Finance of Issuing the Revised Accounting Standards for Business Enterprises No. 12—Debt Restructuring | | 财政部关于印发修订《企业会计准则第12号--债务重组》的通知 |
| (No. 9 [2019] of the Ministry of Finance) | | （财会〔2019〕9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 Public Finance Bureau of Xinjiang Production and Construction Corps; all local regulatory bureaus of the Ministry of Finance; and relevant central enterprises: | | 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政局，财政部各地监管局，有关中央管理企业： |
| For the purposes of adapting to the requirements for the development of the socialist market economy, standardizing the accounting treatment of debt restructuring, and improving the quality 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. 12—Debt Restructuring, which are hereby issued and shall be implemented within all enterprises that implement the accounting standards for business enterprises. | | 为适应社会主义市场经济发展需要，规范债务重组的会计处理，提高会计信息质量，根据《企业会计准则--基本准则》，我部对《企业会计准则第12号--债务重组》进行了修订，现予印发，在所有执行企业会计准则的企业范围内施行。 |
| Please report the problems encountered in 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. 12—Debt Restructuring | | 附件：企业会计准则第12号--债务重组 |
| Ministry of Finance | | 财 政 部 |
| May 16, 2019 | | 2019年5月16日 |
| Annex: | | 附件： |
| Accounting Standards for Business Enterprises No. 12—Debt Restructuring | | 企业会计准则第12号--债务重组 |
| 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 purposes of regulating the recognition and measurement of debt restructuring and the disclosure of relevant information. | | 第一条 为了规范债务重组的确认、计量和相关信息的披露，根据《企业会计准则--基本准则》，制定本准则。 |
| Article 2 “Debt restructuring” means a transaction in which the creditor and the debtor reach a new agreement or the court renders a ruling on the time, amount or manner of repayment of the debt without changing the counterparty. | | 第二条 债务重组，是指在不改变交易对手方的情况下，经债权人和债务人协定或法院裁定，就清偿债务的时间、金额或方式等重新达成协议的交易。 |
| The claims and debts involved in debt restructuring as mentioned in these Standards means the financial instruments regulated by the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments. | | 本准则中的债务重组涉及的债权和债务是指《企业会计准则第22号--金融工具确认和计量》规范的金融工具。 |
| Article 3 Debt restructuring generally includes the following methods, or a combination of one or more of the following methods: | | 第三条 债务重组一般包括下列方式，或下列一种以上方式的组合： |
| (1) The debtor pays off the debt with assets. | | （一）债务人以资产清偿债务； |
| (2) The debtor converts the debt into an equity instrument. | | （二）债务人将债务转为权益工具； |
| (3) In addition to those prescribed in subparagraphs (1) and (2) of this Article, other terms of claims and debts are modified in such forms as adjusting the principal of the debt, changing the interest of the debt and changing the term of repayment, and restructured claims and restructured debts are formed. | | （三）除本条第一项和第二项以外，采用调整债务本金、改变债务利息、变更还款期限等方式修改债权和债务的其他条款，形成重组债权和重组债务。 |
| Article 4 These Standards shall apply to all debt restructurings, but other relevant accounting standards shall apply to the following items: | | 第四条 本准则适用于所有债务重组，但下列各项适用其他相关会计准则： |
| (1) The Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments, the Accounting Standards for Business Enterprises No. 37—Presentation of Financial Instruments shall apply to the recognition, measurement and presentation of claims, restructured claims, debts, restructured debts and other financial instruments involved in debt restructuring. | | （一）债务重组中涉及的债权、重组债权、债务、重组债务和其他金融工具的确认、计量和列报，分别适用《企业会计准则第22号--金融工具确认和计量》和《企业会计准则第37号--金融工具列报》。 |
(2) The Accounting Standards for Business Enterprises No. 20—Business Combination shall apply to business combination formed through debt restructuring.
．．．．．． | | （二）通过债务重组形成企业合并的，适用《企业会计准则第20号--企业合并》。
．．．．．． |
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