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| Notice of the Ministry of Finance on Issuing the Accounting Rules for Financial Enterprises | | 财政部关于印发《金融企业会计制度》的通知 |
(No.49 [2001] of the Ministry of Finance, November 27, 2001) | |
（2001年11月27日 财会［2001］49号） |
The relevant ministries and commissions 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; and the relevant financial institutions: | |
国务院有关部委，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，有关金融机构： |
To carry out the Accounting Law of the People's Republic of China and the Regulation on the Financial Accounting and Reporting of Enterprises, regulate the business accounting of financial enterprises and improve the quality of accounting information, the Ministry of Finance has formulated the Accounting Rules for Financial Enterprises, which are hereby issued to you and shall apply to the listed financial companies for the time being as of January 1, 2002. We also encourage other joint-stock financial enterprises to implement the Accounting Rules for Financial Enterprises. If you have any problem in implementation, please report it to us by letter in a timely manner. | |
为了贯彻执行《中华人民共和国会计法》和《企业财务会计报告条例》，规范金融企业的会计核算工作，提高会计信息质量，我部制定了《金融企业会计制度》，现予印发。《金融企业会计制度》自2002年1月1日起暂在上市的金融企业范围内实施。同时，也鼓励其他股份制金融企业实施《金融企业会计制度》。执行中有何问题，请及时函告我部。 |
Annex: Accounting Rules for Financial Enterprises | |
附件：金融企业会计制度 |
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| Annex: | | 附件： 金融企业会计制度 |
Accounting Rules for Financial Enterprises | |
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| | 第一章 总则 |
| Chapter I General Provisions | |
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| | 第一条 为了规范金融企业的会计核算，提高会计信息质量，根据《中华人民共和国会计法》、《企业财务会计报告条例》等有关法律、法规，制定本制度。 |
| Article 1 To regulate the business accounting of financial enterprises and improve the quality of accounting information, these Rules are formulated in accordance with the Accounting Law of the People's Republic of China, the Regulation on the Financial Accounting and Reporting of Enterprises and other relevant laws and regulations. | |
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| | 第二条 本制度适用于中华人民共和国境内依法成立的各类金融企业（简称金融企业，下同），包括银行（含信用社，下同）、保险公司、证券公司、信托投资公司、期货公司、基金管理公司、租赁公司、财务公司等。 |
| Article 2 These Rules shall apply to financial institutions legally formed inside the People's Republic of China (hereinafter referred to as “financial institutions”), including banks (including credit unions), insurance companies, securities companies, trust investment companies, futures companies, fund management companies, lease companies, finance companies, etc. | |
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| | 第三条 金融企业的会计核算应当以持续、正常的经营活动为前提。 |
| Article 3 The accounting of financial enterprises shall be predicated upon continual and normal business operations. | |
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| | 第四条 金融企业的会计核算应当划分会计期间，分期结算账目和编制财务会计报告。会计期间分为年度、半年度、季度和月度。年度、半年度、季度和月度均按公历起讫日期确定。半年度、季度和月度均称为会计中期。 |
| Article 4 In accounting, financial enterprises shall set accounting periods to settle accounts and prepare financial statements by accounting periods. Accounting periods include annual, semi-annual, quarterly and monthly periods which shall be determined according the beginning and ending dates of the Gregorian calendar. Semi-annual, quarterly and monthly periods are referred to as interim periods. | |
本制度所称的期末，是指月末、季末、半年末和年末。 |
The term “end of a period” as mentioned in these Rules refers to the end of a month, the end of a quarter, the end of the first half of a year or the end of a year. | |
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| | 第五条 金融企业的会计核算以人民币为记账本位币。 |
| Article 5 RMB shall be the functional currency in the accounting of financing enterprises. | |
业务收支以人民币以外的货币为主的金融企业，可以选定其中一种货币作为记账本位币，但是编报的财务会计报告应当折算为人民币。 |
A financial enterprise whose business income and expenditures are mainly in currencies other than RMB may choose one of the said currencies as its functional currency but shall covert it into RMB when preparing a financial accounting report. | |
在境外设立的中国金融企业向国内报送的财务会计报告，应当折算为人民币。 |
A Chinese financial enterprise formed outside China shall also convert its functional currency into RMB in its financial accounting reports filed with the Chinese authorities. | |
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| | 第六条 金融企业的会计记账采用借贷记账法。 |
| Article 6 Financial enterprises shall apply the debit-credit bookkeeping method. | |
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| | 第七条 金融企业的会计核算，应当遵循以下基本原则： |
| Article 7 In accounting, financial enterprises shall observe the following basic principles: | |
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| | （一）金融企业的会计核算应当以实际发生的交易或事项为依据，如实反映其财务状况、经营成果和现金流量。 |
| 1. A financial enterprise's accounting shall be based on transactions or events which actually occur to truthfully reflect its financial condition, business performance and cash flow. | |
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| | （二）金融企业应当按照交易或事项的实质和经济现实进行会计核算，不应当仅仅按照它们的法律形式作为会计核算的依据。 |
| 2. A financial enterprise's accounting shall be based on the essentials and economic reality of transactions or events in addition to the legal forms thereof. | |
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| | （三）金融企业提供的会计信息应当能够反映其财务状况、经营成果和现金流量，以满足会计信息使用者的需要。 |
| 3. The accounting information provided by a financial enterprise shall be able to reflect its financial condition, business performance and cash flow and meet the needs of accounting information users. | |
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| | （四）金融企业的会计核算方法前后各期应当保持一致，不得随意变更。如有必要变更，应当将变更的内容和理由、变更的累积影响数，以及累积影响数不能合理确定的理由等，在会计报表附注中予以说明。 |
| 4. The accounting method used by a financial enterprise shall be consistent in different accounting periods and may not be changed at will. If it is necessary to change the accounting method, the contents of and reasons for the change, the cumulative effect of the change, the reasons why the cumulative effect cannot be determined, etc., shall all be stated in the explanatory notes of accounting statements. | |
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| | （五）金融企业应当按照规定的会计处理方法进行会计核算，会计指标应当口径一致、相互可比。 |
| 5. A financial enterprise shall stick to the prescribed accounting treatment methods and use consistent and comparable accounting indicators. | |
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| | （六）金融企业的会计核算应当及时进行，不得提前或延后。 |
| 6. A financial enterprise shall conduct accounting in a timely manner, neither ahead of time nor behind time. | |
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| | （七）金融企业的会计核算应当清晰明了，便于理解和利用。 |
| 7. The accounting of a financial enterprise shall be clear and easy to understand and use. | |
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| | （八）金融企业的会计核算应当以权责发生制为基础。凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。 |
| 8. The accounting of a financial enterprise shall be made on the accrual basis. Any income realized or expense incurred or payable in the current period shall be treated as income or expense of the current period, whether it has been collected or paid or not. Any income or expense which is not of the current period shall not be treated as income or expense of the current period even if it has been collected or paid in the current period. | |
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| | （九）金融企业在进行会计核算时，收入与其成本、费用应当相互配比，同一会计期间内的各项收入和与其相关的成本、费用，应当在该会计期间内确认。 |
| 9. The income of a financial enterprise shall be matched with its costs and expenses, and all revenues in a same accounting period and the relevant costs and expenses shall be recognized in the said accounting period. | |
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| | （十）金融企业的各项财产在取得时应当按照实际成本计量。各项财产如果发生减值，应当按照本制度规定计提相应的减值准备。除法律、行政法规和国家统一的会计制度另有规定者外，金融企业一律不得自行调整其账面价值。 |
| 10. A financial enterprise shall measure its assets as per the actual cost at the time of acquisition. Where any asset is impaired, an impairment provision shall be set aside under these Rules. Unless it is otherwise provided by laws, administrative regulations and the unified accounting rules of the state, no financial enterprise may adjust the book value of an asset at its own discretion. | |
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| | （十一）金融企业的会计核算，应当遵循谨慎性原则，不得多计资产或收益，也不得少计负债或费用。 |
| 11. A financial enterprise shall conduct accounting under the principle of prudence, and may not record non-existent assets or income or omit existing liabilities or expenses. | |
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| | （十二）金融企业的会计核算应当合理划分收益性支出与资本性支出。凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。 |
| 12. A financial enterprise shall reasonably distinguish between revenue expenditure and capital expenditure. An expenditure, the benefit from which is merely related with the current accounting year, shall be treated as a revenue expenditure, while an expenditure, the benefit from which is related with several accounting years, shall be treated as a capital expenditure. | |
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| | （十三）金融企业的会计核算应当遵循重要性原则，对资产、负债、损益等有较大影响，进而影响财务会计报告使用者据以做出合理判断的重要会计事项，必须按照规定的会计方法和程序进行处理，并在财务会计报告中予以充分的披露；对于次要的会计事项，在不影响会计信息真实性和不至于误导会计信息使用者作出正确判断的前提下，可适当简化处理。 |
| 13. A financial enterprise shall conduct accounting under the principle of materiality. A material accounting event that has a significant impact on assets, liabilities or profits and losses and affects the reasonable judgment of the users of a financial accounting report must be treated in the prescribed accounting methods and under prescribed procedures and fully disclosed in the financial accounting report. A minor accounting event may be treated in a properly simplified way as long as it does not affect the authenticity of accounting information or mislead the users of accounting information in making a correct judgment. | |
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| | 第八条 金融企业应当根据有关会计法律、行政法规和本制度的规定，在不违反本制度的前提下，结合本企业的具体情况，制定适合于本企业的会计核算办法。 |
| Article 8 In accordance with the provisions of the relevant accounting laws and administrative provisions and these Rules, a financial enterprise shall work out the accounting methods suitable to it in light of its actualities. | |
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| | 第二章 资产 |
| Chapter II Assets | |
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| | 第九条 资产，是指过去的交易、事项形成并由企业拥有或者控制的资源，该资源预期会给企业带来经济利益。 |
| Article 9 Asset refers to a resource which is formed during a past transaction or event, owned or controlled by an enterprise and expected to bring economic benefits to the enterprise. | |
金融企业的资产应按流动性进行分类，主要分为流动资产、长期投资、固定资产、无形资产和其他资产。 |
A financial enterprise's assets shall be classified by liquidity mainly into current assets, permanent investment, fixed assets, intangible assets and other assets. | |
从事存贷款业务的金融企业，还应按发放贷款的期限划分为短期贷款、中期贷款和长期贷款。 |
For financial enterprises engaged in deposit and loan transactions, their assets shall also be classified by maturity into short-term loans, mid-term loans and long-term loans. | |
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| | 第一节 流动资产 |
| Section 1 Current Assets | |
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| | 第十条 流动资产，是指可以在1年内（含1年）变现或耗用的资产。 |
| Article 10 Current assets refer to assets that may be realized or consumed within one year. | |
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| | 第十一条 金融企业的流动资产，主要包括库存现金、存放款项、拆放同业、贴现、应收利息、应收股利、应收保费、应收分保款、应收信托手续费、存出保证金、自营证券、清算备付金、代发行证券、代兑付债券、买入返售证券、短期投资、短期贷款等。 |
| Article 11 Financial enterprises' current assets mainly include: cash on hand, deposits, inter-bank lending, discounts, interest receivable, dividend receivable, insurance premium receivable, reinsurance receivable, trust fee receivable, margins paid, proprietary securities, liquidation reserves, securities issued by mandate, bonds redeemed by mandate, reverse-repo securities, short-term investment, short-term loans, etc. | |
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| | （一）存放款项，是指金融企业在中央银行、其他银行或非银行金融机构存入的用于支付清算、提取及缴存现金的款项，以及按吸收存款的一定比例缴存中央银行的准备金存款等，包括存放中央银行款项和存放同业款项。存放款项，应按实际存放的金额入账。 |
| 1. Deposits refer to the money deposited by a financial enterprise in the central bank, other banks and non-banking financial institutions for payment and clearing, withdrawal and payment of cash and other purposes, the reserves deposited in the central bank at a certain percentage of the savings absorbed, etc., including due from central bank and due from banks. Deposits shall be recorded as per the actually amount of deposit. | |
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| | （二）拆放同业，是指金融企业因资金周转需要而在金融机构之间借出的资金头寸。资金拆放应按实际拆出的金额入账。 |
| 2. Inter-bank lending refers to the capital lent by a financial enterprise to other financial institutions for cash flow purposes. Inter-bank lending shall be recorded as per the actual amount of lending. | |
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| | （三）贴现，是指金融企业向持有未到期商业汇票的客户或其他金融机构办理贴现的款项。金融企业办理贴现，应按票面金额入账。 |
| 3. Discounts refer to the money for discounts provided by a financial enterprise for clients or other financial institutions holding undue commercial drafts. Discount shall be recorded as per the face amount. | |
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| | （四）应收利息，是指金融企业发放贷款及购买债券等，按照适用利率和计息期限计算应收取的利息以及其他应收取的利息。应收利息应按当期发放贷款本金、购买债券面值等和适用利率计算并确认的金额入账。 |
| 4. Interest receivable refers to the interest receivable on loans granted and bonds purchased by a financial enterprise and other interest receivable calculated as per the applicable interest rate and interest period. Interest receivable shall be recorded as per the amount calculated and recognized according to the principal of a loan granted, the nominal value of bonds purchased, etc. in the current period and the applicable interest rate. | |
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| | （五）应收股利，是指金融企业因股权投资而应收取的现金股利。应收股利应按当期应收金额入账。 |
| 5. Dividend receivable refers to the cash dividends receivable from the equity investment of a financial enterprise. Dividend receivable shall be recorded as per the amount receivable in the current period. | |
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| | （六）应收保费，是指金融企业应向投保人收取但尚未收到的保费。应收保费应按当期应收金额入账。 |
| 6. Insurance premium receivable refers to the premiums collectable from insurance applicants but not having been received by a financial enterprise. Premium receivable shall be recorded as per the amount receivable in the current period. | |
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| | （七）应收分保款，是指金融企业之间开展分保业务发生的各种应收款项。应收分保款应于收到分保业务账单时，按照分保业务账单标明的金额入账。 |
| 7. Reinsurance premium receivable refers to receivables for the reinsurance business between financial enterprises. Reinsurance premium receivable shall be recorded as per the amount indicated in the reinsurance bills at the time of receipt of such bills. | |
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| | （八）应收信托手续费，是指从事信托业务的金融企业应收的各项手续费。应收信托手续费应按当期应收的手续费金额入账。 |
| 8. Trust fee receivable refers to the service fees charged by a financial enterprise engaged in the trust business. Trust fee receivable shall be recorded as per the amount of service fees receivable in the current period. | |
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| | （九）存出保证金，是指金融企业按规定交存的保证金，包括交易保证金、存出分保准备金、存出理赔保证金、存出共同海损保证金、存出其他保证金等。存出保证金应按实际存出的金额入账。 |
| 9. Margins paid refer to the margins paid by a financial enterprise as required, including trading margin, reinsurance reserves paid, margins paid for settlement of claims, general average deposits and other margins paid. Margins paid shall be recorded as per the actual amount of margin paid. | |
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| | （十）自营证券，是指金融企业为了获取证券买卖差价收入而买入的、能随时变现的且持有期间不准备超过1年或虽不能随时变现但其发行期或购入至到期日的剩余期限不满1年（含1年）的股票、债券、基金和权证等经营性证券。自营证券应当按照清算日买入时的实际成本入账。实际成本包括买入时成交的价款和交纳的相关税费。 |
| 10. Proprietary securities refer to stocks, bonds, funds, warrants and other for-profit securities bought by a financial enterprise for income from the bid-asked spread thereof, which can be realized at any time and will not be held for more than one year or which cannot be realized at any time but will become mature in one year or less than one year from the day of issuance or purchase. Proprietary securities shall be recorded as per the actual buying cost on the settlement day. Actual cost includes the purchase price and the relevant taxes and fees. | |
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| | （十一）清算备付金，是指从事证券业务的金融企业为证券交易的资金清算与交收而存入指定清算代理机构的款项。清算备付金应按实际交存的金额入账。 |
| 11. Liquidation reserves refer to the money deposited in a designated clearing agency by a financial enterprise engaged in the securities business for the fund clearing and settlement of securities transactions. Liquidation reserve shall be recorded as per the actual amount of deposit. | |
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| | （十二）代发行证券，是指金融企业接受委托代理发行的股票、债券等。代发行证券应当按照承销合同规定的价格入账。 |
| 12. Securities issued by mandate refer to the stocks or bonds issued by a financial enterprise by mandate. Securities issued by mandate shall be recorded as per the price stipulated in the underwriting contract. | |
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| | （十三）代兑付债券，是指金融企业接受委托代理兑付债券而实际支付或垫付的款项。代兑付债券应按实际兑付的金额入账。 |
| 13. Bonds redeemed by mandate refer to the payments or advances actually made by a financial enterprise to redeem bonds by mandate. Bonds redeemed by mandate shall be recorded as per the actual amount of redemption. | |
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| | （十四）买入返售证券，是指金融企业按规定进行证券回购业务而融出的资金。买入返售证券应当按照实际支付的款项入账。 |
| 14. Reverse-repo securities refer to capital paid by a financial enterprise in the securities repo business according to the relevant provisions. Reverse-repo securities shall be recorded as per the actual amount of payment. | |
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| | （十五）短期投资，是指能够随时变现并且持有时间不准备超过1年（含1年）的债券等。 |
| 15. Short-term investment refers to bonds, etc. that can be realized at any time and will be held for one year or less than one year. | |
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| | 1.短期投资在取得时应当按照初始投资成本计量。短期投资初始投资成本按以下方法确定： |
| (1) Short-term investment shall be measured as per the initial investment cost at the time of acquirement. The initial investment cost of a short-term investment shall be determined in the following methods: | |
（1）以现金购入的短期投资，按实际支付的全部价款，包括税金、手续费等相关费用作为短期投资初始投资成本。实际支付的价款中包含的已到付息期但尚未领取的债券利息等，应当作为应收款项单独核算，不构成短期投资初始投资成本。 |
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（2）收到投资者作为投入资金的债券等，如为短期投资，按投资各方确认的价值作为短期投资初始投资成本。 |
| (a) For a short-term investment made through purchase with cash, the initial investment cost shall be the total amount actually paid for the investment, including taxes, commission charges and other relevant fees. If the total amount actually paid includes due bond interest which has not been collected, the interest shall be separately calculated as an account receivable and shall not be included in the initial investment cost. | |
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| | 2.短期投资的利息，应当于实际收到时，冲减投资的账面价值，但已记入"应收利息"的除外。 |
| (b) For the bonds contributed by investors, which are received as a short-term investment, the initial investment cost shall be the value confirmed by all parties to the investment. | |
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| | 3.金融企业应当在期末时对短期投资按成本与市价孰低计量。 |
| (2) The interest on a short-term investment shall decrease the book value of the investment at the time of receipt, unless it has already been recorded in “interest receivable”. | |
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| | 4.处置短期投资时，应当将短期投资的账面价值与实际取得价款等的差额，确认为当期投资损益。 |
| (3) A financial enterprise shall measure a short-term investment in the lower of cost or market (LCM) method at the end of a period. | |
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| | 第二节 贷款 |
| (4) At the time of disposition of a short-term investment, the difference between the book value and the actually paid price of the short-term investment shall be recognized as a current investment gain or loss. | |
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| | 第十二条 贷款，是指金融企业对借款人提供的按约定的利率和期限还本付息的货币资金。 |
| Section 2 Loans | |
金融企业发放的贷款，主要包括短期贷款、中期贷款和长期贷款。 |
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| Article 12 Loans refer to the monetary capital lent by a financial enterprise to the borrowers which shall repay the principal and interest at the agreed interest rate and within the agreed period of time. | | （一）短期贷款，是指金融企业根据有关规定发放的、期限在1年以下（含1年）的各种贷款，包括质押贷款、抵押贷款、保证贷款、信用贷款、进出口押汇等。从事信托业务的金融企业用自有资金发放的1年期（含1年）以内的贷款也包括在内。 |
Loans granted by financial enterprises are mainly classified into short-term loans, mid-term loans and long-term loans. | |
短期贷款本金按实际贷出的贷款金额入账。期末，按照贷款本金和适用的利率计算应收利息。抵押贷款应按实际贷给借款人的金额入账。 |
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| 1. Short-term loans refer to loans with a term of one year or less which are granted by financial enterprises under the relevant provisions, including hypothecated loans, mortgage loans, guarantee loans, unsecured loans, import and export finance, etc., as well as loans with a term of one year or less which are granted by financial enterprises engaged in the trust business with their own capital. | | （二）中期贷款，是指金融企业发放的贷款期限在1年以上5年以下（含5年）的各种贷款。 |
The principal of a short-term loan shall be recorded as per the actual amount of the loan. At the end of a period, the interest receivable shall be calculated according to the principal of the loan and the applicable interest rate. A mortgage loan shall be recorded as per the actual amount lent to the borrower. | |
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| | （三）长期贷款，是指金融企业发放的贷款期限在5年（不含5年）以上的各种贷款。 |
| 2. Mid-term loans refer to loans granted by financial enterprises with a term of more than one year but not more than five years. | |
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| | 第十三条 金融企业发放的中长期贷款的核算，应当遵循以下原则： |
| 3. Long-term loans refer to loans granted by financial enterprises with a term of more than five years. | |
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| | （一）本息分别核算。金融企业发放的中长期贷款，应当按照实际贷出的贷款金额入账。期末，应当按照贷款本金和适用的利率计算应收取的利息，并分别贷款本金和利息进行核算。 |
| Article 13 The accounting of the mid- and long-term loans granted by financial enterprises shall observe the following principles: | |
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| | （二）商业性贷款与政策性贷款分别核算。 |
| 1. Separate accounting of principal and interest. A mid- or long-term loan granted by a financial enterprise shall be recorded as per the actual amount lent. At the end of a period, the interest receivable shall be calculated according to the principal of the loan and the applicable interest rate, and separate accounting of principal and interest of the loan shall be made. | |
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| | （三）自营贷款与委托贷款分别核算。自营贷款是指金融企业以合法方式筹集的资金自主发放的贷款，其风险由金融企业承担，并由金融企业收取本金和利息。委托贷款是指委托人提供资金，由金融企业（受托人）根据委托人确定的贷款对象、用途、金额、期限、利率等而代理发放、监督使用并协助收回的贷款，其风险由委托人承担。金融企业发放委托贷款时，只收取手续费，不得代垫资金。金融企业因发放委托贷款而收取的手续费，按收入确认条件予以确认。 |
| 2. Separate accounting of commercial loans and policy loans. | |
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| | （四）应计贷款和非应计贷款分别核算。非应计贷款是指贷款本金或利息逾期90天没有收回的贷款。应计贷款是指非应计贷款以外的贷款。当贷款的本金或利息逾期90天时，应单独核算。 |
| 3. Separate accounting of proprietary loans and entrusted loans. A proprietary loan refers to a loan granted by a financial enterprise with legally raised funds at its own discretion, under which the financial enterprise shall undertake the loan risks and collect the loan principal and interest. An entrusted loan refers to a loan granted by a financial enterprise (trustee) on behalf of a client with funds provided by the client according to the borrower, purpose, amount, term, interest, etc. determined by the client, under which the financial enterprise oversees its use and assists in its repayment and the client undertakes the loan risks. Financial enterprises may only charge commission charges for entrusted loans, and shall not make advances. Commission charges collected by financial enterprises for granting entrusted loans shall be recognized according to the revenue recognition conditions. | |
当应计贷款转为非应计贷款时，应将已入账的利息收入和应收利息予以冲销。 |
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从应计贷款转为非应计贷款后，在收到该笔贷款的还款时，首先应冲减本金；本金全部收回后，再收到的还款则确认为当期利息收入。 |
| 4. Separate accounting of accrued loans and non-accrued loans. A non-accrued loan refers to a loan whose principal or interest has not been recovered 90 days after the due date. An accrued loan refers to a loan other than accrued loans. When the principal or interest of a loan becomes 90 days past due, separate accounting shall be made. | |
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After an accrued loan turns into a non-accrued one, the interest income that has been recorded shall offset the interest receivable. | | 第十四条 金融企业发放的贷款应当在期末按本制度规定计提贷款损失准备。 |
After an accrued loan turns into a non-accrued one, the principal shall be first decreased when any repayment of the loan is received; and upon full recovery of the principal, any further repayment received shall be recognized as interest income of the current period. | |
在资产负债表中，应计贷款与非应计贷款应当分别列示。 |
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| Article 14 A financial enterprise shall make loan loss provisions at the end of a period according to these Rules for the loans granted by it. | | 第三节 长期投资 |
In the balance sheet, accrued loans and non-accrued loans shall be presented separately. | |
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| | 第十五条 长期投资，是指除短期投资以外的投资，包括持有时间准备超过1年（不含1年）的各种股权性质的投资、不能变现或不准备随时变现的债券投资、其他债权投资和其他长期投资。 |
| Section 3 Long-term Investment | |
长期投资应当单独核算，并在资产负债表中单列项目反映。 |
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| Article 15 Long-term investments refer to the investments other than short-term ones, including various types of equity investments to be held for more than one year, bond investment which cannot be realized or will not be realized at any time, other debt investment, etc. | | 第十六条 金融企业的长期股权投资应当按照以下规定核算： |
Long-term investments shall be subject to separate accounting, and be presented separately in the balance sheet. | |
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| | （一）长期股权投资在取得时按照初始投资成本入账。 |
| Article 16 The accounting of a financial enterprise's long-term equity investments shall meet the following provisions: | |
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| | 1.以现金购入的长期股权投资，按实际支付的全部价款（包括支付的税金、手续费等相关费用）作为初始投资成本；实际支付的价款中包含已宣告但尚未领取的现金股利，按实际支付的价款减去已宣告但尚未领取的现金股利后的差额，作为初始投资成本。 |
| 1. A long-term equity investment shall be recorded as per the initial investment cost at the time of acquisition. | |
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| | 2.通过行政划拨方式取得的长期股权投资，按划出单位的账面价值，作为初始投资成本。 |
| (1) For a long-term equity investment made through purchase with cash, the initial investment cost shall be the total amount actually paid for the investment (including taxes, commission charges and other relevant fees). If the total amount contains cash dividends which have been declared but not collected yet, the initial investment cost shall be difference between the total amount and the said cash dividends. | |
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| | 3.以非现金资产换入的长期股权投资，按换出资产的账面价值加上应支付的相关税费，作为初始投资成本。 |
| (2) For a long-term equity investment acquired through administrative appropriation, the initial investment cost shall be the book value recorded in the entity from which the equities are appropriated. | |
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| | 4.以债转股的方式取得的长期股权投资，按实际债转股应收债权的账面价值，作为初始投资成本。 |
| (3) For a long-term equity investment exchanged with non-cash assets, the initial investment cost shall be the book value of the exchanged assets plus the payable taxes and fees. | |
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| | （二）长期股权投资的核算，应当根据不同情况，分别采用成本法或权益法。 |
| (4) For a long-term equity investment acquired through debt-to-equity swap, the initial investment cost shall be the book value of the due debts which are actually swapped for equities. | |
金融企业对被投资单位无控制、无共同控制且无重大影响的，长期股权投资应当采用成本法核算；金融企业对被投资单位具有控制、共同控制或重大影响的，长期股权投资应当采用权益法核算。通常情况下，金融企业对其他单位的投资占该单位有表决权资本总额20%或20%以上，或虽投资不足20%但有重大影响的，应当采用权益法核算。金融企业对其他单位的投资占该单位有表决权资本总额20%以下，或对其他单位的投资虽占该单位有表决权资本总额20%或20%以上但不具有重大影响的，应当采用成本法核算。 |
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| 2. The accounting of a long-term equity investment shall be made in the cost method or in the equity method, as the case may be. | | （三）采用成本法核算时，除追加投资(例如，将应分得的现金股利或利润转为投资)或收回投资外，长期股权投资的账面价值一般应当保持不变。被投资单位宣告分派的利润或现金股利，作为当期投资收益。 |
If a financial enterprise has no control or joint control over and has no significant impact on the investee, the accounting of its long-term equity investment shall be made in the cost method; or if a financial enterprise has control or joint control over or has any significant impact on the investee, the accounting of its long-term equity investment shall be made in the equity method. Normally, if a financial enterprise's investment in another entity accounts for 20% or more of the entity's total capital with voting power, or accounts for less than 20% but has any significant impact, the accounting shall be made in the equity method. If a financial enterprise's investment in another entity accounts for less than 20% of the entity's total capital with voting power, or accounts for 20% or more but does not have any significant impact, the accounting shall be made in the cost method. | |
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| | （四）采用权益法核算时，投资最初以初始投资成本计量，以后根据投资企业享有被投资单位所有者权益份额的变动，对投资的账面价值进行调整。 |
| 3. When the cost method is adopted, except for additional investment (e.g. converting receivable cash dividends or profits into investment) or disinvestment, the book value of a long-term equity investment shall generally remain unchanged. The profits or cash dividends declared by the investee for distribution shall be regarded as the investment yield of the current period. | |
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| | 1.采用权益法核算时，初始投资成本与应享有被投资单位所有者权益份额之间的差额，作为股权投资差额处理，按一定期限平均摊销，计入损益。 |
| 4. When the equity method is adopted, the investment shall be measured by the initial investment cost at first, and the book value of the investment shall be adjusted against changes in the investor's share of owner's equity in the investee. | |
股权投资差额的摊销期限，合同规定了投资期限的，按投资期限摊销。合同没有规定投资期限的，初始投资成本超过应享有被投资单位所有者权益份额之间的差额，按不超过10年的期限摊销；初始投资成本低于应享有被投资单位所有者权益份额之间的差额，按不低于10年的期限摊销。 |
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| (1) When the equity method is adopted, the difference between the initial investment cost and the share of owner's equity in the investee shall be treated as equity investment balance, and be evenly amortized into gains or losses within a certain period of time. | | 2.采用权益法核算时，应当在取得股权投资后，按应享有或应分担的被投资单位当年实现的净利润或发生的净亏损的份额（法律、法规或公司章程规定不属于投资企业的净利润除外），调整投资的账面价值，并作为当期投资损益。金融企业按被投资单位宣告分派的利润或现金股利计算应分得的部分，减少投资的账面价值。金融企业在确认被投资单位发生的净亏损时，应以投资账面价值减记至零为限；如果被投资单位以后各期实现净利润，投资的企业应在计算的收益分享额超过未确认的亏损分担额以后，按超过未确认的亏损分担额的金额，恢复投资的账面价值。 |
With regard to the amortization period of equity investment balance, if the contract has stipulated the term of investment, the balance shall be amortized within that term. Where the contract has not stipulated the term of investment, the balance shall be amortized over a period of not more than 10 years if the initial investment cost exceeds the share of owner's equity in the investee; or the balance shall be amortized over not less than 10 years if the share of owner's equity in the investee exceeds the initial investment cost. | |
金融企业按被投资单位净损益计算调整投资的账面价值和确认投资损益时，应当以取得被投资单位股权后发生的净损益为基础。对被投资单位除净损益以外的所有者权益的其他变动，也应当根据具体情况调整投资的账面价值。 |
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| (2) When the equity method is adopted, after acquisition of an equity investment, the book value of the equity investment shall be adjusted according to the investor's share of the investee's net profit or net loss in the current year (except those which shall not be regarded as net profit of the investee under laws, regulations or the company bylaws) and be included in the current investment gain or loss. A financial enterprise's share of profits or cash dividends as calculated according to the investee's distribution declaration shall decrease the book value of the equity investment. When determining the net loss of the investee, a financial enterprise shall decrease the book value of the investment till zero. If the investee realizes net profit in the subsequent periods and the investor's share of the investee's profits exceeds its share of the investee's unrecognized losses, the investor shall restore the book value of the investment as per the amount above its share of the investee's unrecognized losses. | | 3.因追加投资等原因对长期股权投资的核算从成本法改为权益法，应当自实际取得对被投资单位控制、共同控制或对被投资单位实施重大影响时，按经追溯调整后股权投资的账面价值加上追加投资成本作为初始投资成本，初始投资成本与应享有被投资单位所有者权益份额的差额，作为股权投资差额，并按本制度的规定摊销，计入损益。 |
When calculating or adjusting the book value of its investment or recognizing the investment gain or loss according to the investee's net profit or loss, a financial enterprise shall base it on the investee's net gain or loss which occurs after the investor acquires the equity in the investee. It shall also adjust the book value of its investment according to the actual changes in the owner's equity in the investee other than net gain or loss. | |
金融企业因减少投资等原因对被投资单位不再具有控制、共同控制或重大影响时，应当中止采用权益法核算，改按成本法核算，并按投资的账面价值作为新的投资成本。其后，被投资单位宣告分派利润或现金股利时，属于已记入投资账面价值的部分，作为新的投资成本的收回，冲减投资成本。 |
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| (3) Where a financial enterprise changes the accounting method of a long-term equity investment from the cost method to the equity method due to additional investment or for other reasons, it shall, from the moment when it actually acquires the control or joint control over or has any significant impact on the investee, treat the retroactively adjusted book value of the equity investment plus the additional investment cost as the initial investment cost, and treat the difference between the initial investment cost and its share of owner's equity in the investee as the equity investment balance which shall be amortized and included in gains or losses under these Rules. | | （五）金融企业改变投资目的，将短期投资（含自营证券）划转为长期投资，应按短期投资（含自营证券）的成本与市价孰低结转，并按此确定的价值作为长期投资新的投资成本。拟处置的长期投资不调整至短期投资（含自营证券），待处置时按处置长期投资进行会计处理。 |
Where a financial enterprise losses control or joint control over or no longer has any significant impact on the investee due to disinvestment or for other reasons, it shall stop applying the equity method, change it into the cost method and deem the book value of the investment as the new investment cost. After that, when the investee declares distribution of profits or cash dividends, the part which has already been included in the book value of the investment shall be deemed recovered part of the new investment cost to decrease the investment cost. | |
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| | （六）处置股权投资时，应将投资的账面价值与实际取得价款等的差额，作为当期投资损益。 |
| 5. Where a financial enterprise changes its investment objectives to change a short-term investment (including proprietary securities) into a long-term investment, the investment shall be carried forward in the LCM method for a short-term investment (including proprietary securities), and treat the value so determined as the new investment cost of the long-term investment. A long-term investment to be disposed of shall not be changed into a short-term investment (including proprietary securities), and at the time of disposition, shall be subject to accounting treatment for the disposal of long-term investments. | |
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| | 第十七条 金融企业的长期债权投资应当按照以下规定进行核算： |
| 6. In the disposal of an equity investment, the difference between the book value of the investment and the actually received payment shall be deemed a current investment gain or loss. | |
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| | （一）长期债权投资在取得时，应按取得时的实际成本，作为初始投资成本。 |
| Article 17 The accounting of a financial enterprise's long-term debt investments shall meet the following provisions: | |
以现金购入的长期债券投资，按实际支付的全部价款（包括税金、手续费等相关费用）减去已到期但尚未领取的债券利息，作为初始投资成本。如果所支付的税金、手续费等相关费用金额较小，可以直接计入当期投资收益，不计入初始投资成本。 |
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| 1. The actual cost for acquiring a long-term debt investment at the time of acquisition shall be the initial investment cost. | | （二）长期债权投资应当按照票面价值与票面利率按期计算确认利息收入。 |
If a long-term bond investment is made through purchase with cash, the initial investment cost shall be the total amount actually paid for the investment (including taxes, commission charges and other relevant fees) minus the due bond interest which has not been collected. If the amount of taxes, commission charges and other relevant fees is small, it may be directly included in the investment yield of the current period, instead of the initial investment cost. | |
长期债券投资的初始投资成本减去已到付息期但尚未领取的债券利息、未到期债券利息和计入初始投资成本的相关税费，与债券面值之间的差额，作为债券溢价或折价；债券的溢价或折价在债券存续期间内于确认相关债券利息收入时摊销。摊销方法可以采用直线法，也可以采用实际利率法。 |
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| 2. The interest income from a long-term debt investment shall be calculated and recognized on schedule according to the face value and coupon rate. | | （三）持有可转换公司债券的金融企业，可转换公司债券在购买以及转换为股份之前，应按一般债券投资进行处理。当金融企业行使转换权利，将其持有的债券投资转换为股份时，应按其账面价值减去收到的现金后的余额，作为股权投资的初始投资成本。 |
The difference between the initial investment cost of a long-term bond investment minus the due bond interest which has not been collected, the bond interest which has not become due and the relevant taxes and fees included in the initial investment cost and the face value of the bonds shall be treated as premium or discount on bonds, which shall be amortized when the bond interest income is recognized during the period of continual existence of the bonds. The amortization may be made in the straight-line method or the effective-interest method. | |
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| | （四）处置长期债权投资时，按实际取得的价款与长期债权投资账面价值等的差额，作为当期投资损益。 |
| 3. A financial enterprise which holds convertible corporate bonds shall treat these bonds as an ordinary bond investment before they are purchased and converted into stock. When the enterprise exercises its conversion right and converts the bonds into stock, the balance between the book value of the bonds and the cash received shall be deemed the initial investment cost of the equity investment. | |
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| | 第十八条 金融企业的长期投资应当在期末时按照账面价值与可收回金额 孰低计量。 |
| 4. In the disposal of a long-term debt investment, the difference between the actually obtained price and the book value, etc. of the long-term debt investment shall be deemed a current investment gain or loss. | |
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| | 第四节 固定资产 |
| Article 18 A financial enterprise's long-term investments shall be measured at the lower of the book value and the recoverable amount at the end of a period. | |
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| | 第十九条 金融企业的固定资产，是指同时具有以下特征的有形资产： |
| Section 4 Fixed Assets | |
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| | （一）为生产商品、提供劳务、出租或经营管理而持有的； |
| Article 19 A financial enterprise's fixed assets refer to its tangible assets which possess all of the following features: | |
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| | （二）使用年限超过1年； |
| 1. Being held for the purpose of producing goods, rendering services, leasing or business management; | |
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| | （三）单位价值较高。 |
| 2. Having a useful life of more than one year; and | |
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| | 第二十条 金融企业应当根据固定资产定义，结合本企业的具体情况，制定适合于本企业的固定资产目录、分类方法、每类或每项固定资产的折旧年限、折旧方法，作为进行固定资产核算的依据。 |
| 3. Having a relatively high unit value. | |
金融企业制定的固定资产目录、分类方法、每类或每项固定资产的预计使用年限、预计净残值(预计残值减去预计清理费用，下同)、折旧方法等，应当编制成册，并按照管理权限，经股东大会或董事会，或行长（经理）会议或类似机构批准，按照法律、行政法规的规定报送有关各方备案，同时备置于金融企业所在地，以供投资者等有关各方查阅。金融企业已经确定并对外报送，或备置于金融企业所在地的有关固定资产目录、分类方法、预计净残值、预计使用年限、折旧方法等，一经确定不得随意变更，如需变更，仍然应当按照上述程序，经批准后报送有关各方备案，并在会计报表附注中予以说明。 |
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未作为固定资产管理的工具、器具等，作为低值易耗品核算。 |
| Article 20 A financial enterprise shall, based on the definition of fixed assets and in consideration of its actual situations, work out its own suitable catalogue of fixed assets, classification method, and depreciation life and method of each class or item of fixed assets as the accounting basis of fixed assets. | |
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A financial enterprise shall make brochures on the catalogue of fixed assets, the classification method, the estimated useful life, estimated net salvage (equals to the estimated salvage cost minus the estimated clearing cost) and depreciation method of each class or item of fixed assets, etc., submit them to the assembly of shareholders or board of directors, governor's (manager's) meeting or any other similar mechanism for approval according to the management powers, file them with the parties concerned according to laws and administrative regulations, and place them at the place of the financial enterprise for the information of the investors and other parties concerned. The brochures on the catalogue, classification method, estimated net salvage, estimated useful life, depreciation method, etc. of fixed assets which are made and filed externally with the parties concerned or placed at the place of the enterprise for information may not be changed at will once they are finalized. If the enterprise needs to change any of them, it shall go through the above procedures, file it with the parties concerned upon approval and make an explanation thereof in the explanatory notes of accounting statements. | | 第二十一条 金融企业取得固定资产时，应按取得时的成本入账。取得时的成本包括买价、进口关税、运输和保险等相关费用，以及为使固定资产达到预定可使用状态前所必要的支出。固定资产取得时的成本应当根据具体情况分别确定： |
Implements and instruments which are not managed as fixed assets shall be treated as low-value consumables for accounting purposes. | |
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| | （一）购置的不需要经过建造过程即可使用的固定资产，按实际支付的买价、包装费、运输费、安装成本、交纳的有关税金等作为入账价值。 |
| Article 21 A financial enterprise which acquires a fixed asset shall record it as per the cost at the time of acquisition. The cost at the time of acquisition includes the purchase price, import duty, transport, insurance and other relevant fees and all expenses necessary to make the fixed asset reach the expected use condition. The cost at the time of acquisition of a fixed asset shall be determined as follows: | |
如果以一笔款项购入多项没有单独标价的固定资产，按各项固定资产公允价值的比例对总成本进行分配，分别确定各项固定资产的入账价值。 |
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| 1. For a fixed asset ready for use without the building process, the entry value shall be the actually paid purchase price, packing charges, transport charges, installation cost and relevant taxes. | | （二）自行建造的固定资产，按建造该项资产达到预定可使用状态前所发生的全部支出，作为入账价值。 |
If two or more fixed assets which are not priced individually are purchased with a lump sum, the total cost shall be apportioned according to the proportion of the fair values of all fixed assets to determine the entry value of each fixed asset. | |
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| | （三）收到投资者作为投入资金投入的固定资产，按投资各方确认的价值，作为入账价值。 |
| 2. For a self-built fixed asset, its entry value shall be the total expenses incurred before the built asset reaches the expected use condition. | |
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| | （四）融资租入的固定资产，按租赁开始日租赁资产的原账面价值与最低租赁付款额的现值两者中较低者，作为入账价值。如果融资租赁资产占企业资产总额比例等于或小于30%的，在租赁开始日，企业也可按最低租赁付款额，作为固定资产的入账价值。 |
| 3. For a fixed asset contributed by an investor as capital, its entry value shall be the value recognized by all parties to the investment. | |
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| | （五）在原有固定资产的基础上进行改建、扩建的（包括技术改造、更新改造等，下同），按原固定资产的账面价值，加上由于改建、扩建而使该项资产达到预定可使用状态前发生的支出，减去改建、扩建过程中发生的变价收入，作为入账价值。 |
| 4. For a fixed asset under a financial lease, its entry value shall be the lower of the original book value of the leased fixed asset and the minimum lease payment on the day when the lease commences. If the fixed asset under the financial lease accounts for 30% or less of the enterprise's total assets, the enterprise may treat the minimum lease payment on the day when the lease commences as the entry value of the fixed asset. | |
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| | （六）接受的债务人以非现金资产抵偿债务方式取得的固定资产，按实际抵债部分的账面价值加上应支付的相关税费，作为入账价值。 |
| 5. For a fixed asset formed by rebuilding or expansion (including technical improvement, renovation, etc.; the same applies below) of an original fixed asset, its entry value shall be the book value of the original fixed asset plus rebuilding or expansion expenses incurred to make the asset reach the expected use condition minus the disposal income of the fixed asset in the process of rebuilding or expansion. | |
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| | （七）接受捐赠的固定资产，应按以下规定确定其入账价值： |
| 6. For a fixed asset received from a debtor to repay debts with non-cash assets, its entry value shall be the book value of the asset actually used to repay debts plus the relevant taxes and fees payable. | |
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| | 1.捐赠方提供了有关凭据的，按凭据上标明的金额加上应支付的相关税费，作为入账价值。 |
| 7. For a fixed asset received by donation, its entry value shall be determined according to the following provisions: | |
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| | 2.捐赠方没有提供有关凭据的，按如下顺序确定其入账价值： |
| (1) If the donator has provided a relevant certificate, the entry value shall be the amount indicated in the certificate plus the relevant taxes and fees payable. | |
（1）同类或类似固定资产存在活跃市场的，按同类或类似固定资产的市场价格估计的金额，加上应支付的相关税费，作为入账价值； |
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（2）同类或类似固定资产不存在活跃市场的，按该接受捐赠的固定资产的预计未来现金流量现值，作为入账价值。 |
| (2) If the donator has not provided any relevant certificate, the entry value shall be determined in the following order: | |
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| | 3.如受赠的系旧的固定资产，按照上述方法确认的价值，减去按该项资产的新旧程度估计的价值损耗后的余额，作为入账价值。 |
| (a) If there is an active market for the fixed assets of the same or similar kind, the entry value shall be the value estimated according to the market value of a fixed asset of the same or similar kind plus the relevant taxes and fees payable; or | |
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| | （八）盘盈的固定资产，按以下规定确定其入账价值： |
| (b) If there is no active market for the fixed assets of the same or similar kind, the entry value shall be the present value of the estimated future cash flow of the fixed asset received by donation. | |
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| | 1.同类或类似固定资产存在活跃市场的，按同类或类似固定资产的市场价格，减去按该项资产的新旧程度估计的价值损耗后的余额作为入账价值。 |
| (3) If a fixed asset received by donation is a used one, the entry value shall be the value determined in the above method minus the value loss estimated according to the depreciation degree of the asset. | |
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| | 2.同类或类似固定资产不存在活跃市场的，按该项固定资产的预计未来现金流量现值，作为入账价值。 |
| 8. For a fixed asset arising from inventory surplus, the entry value shall be determined according to the following provisions: | |
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| | （九）经批准无偿调入的固定资产，按调出单位的账面价值加上发生的运输费、安装费等相关费用，作为入账价值。 |
| (1) If there is an active market for the fixed assets of the same or similar kind, the entry value shall be the market value of a fixed asset of the same or similar kind minus the value loss estimated according to the depreciation degree of the asset. | |
固定资产的入账价值中，还应当包括金融企业为取得固定资产而交纳的契税、耕地占用税、车辆购置税等相关税费。 |
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| (2) If there is no active market for the fixed assets of the same or similar kind, the entry value shall be the present value of the estimated future cash flow of the fixed asset. | | 第二十二条 金融企业为在建工程准备的各种物资，应当按照实际支付的买价、增值税额、运输费、保险费等相关费用作为实际成本，并按照各种专项物资的种类进行明细核算。 |
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工程完工后剩余的工程物资，转作本企业库存材料的，按其实际成本或计划成本，转作库存材料。如可抵扣增值税进项税额的，应按减去增值税进项税额后的实际成本或计划成本，转作库存材料。 |
| 9. For a fixed asset received by allocation free of charge upon approval, the entry value shall be the asset's book value recorded in the entity from which the fixed asset is allocated plus the transport, installation and other relevant fees. | |
盘盈、盘亏、报废、毁损的工程物资，减去保险公司、过失人赔偿部分后的差额，工程项目尚未完工的，计入或冲减所建工程项目的成本；工程已经完工的，计入当期营业外收支。 |
The entry value of a fixed asset shall also cover the deed tax, farmland use tax, vehicle purchase tax and other taxes and fees paid by a financial enterprise to acquire the fixed asset. | |
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| | 第二十三条 金融企业的在建工程，包括施工前期准备、正在施工中的建筑工程、安装工程、技术改造工程、大修理工程等。工程项目较多且工程支出较大的金融企业，应当按照工程项目的性质分项核算。 |
| Article 22 For the materials prepared by a financial enterprise for construction in progress, the actual cost shall be the actually paid purchase price, value-added tax, transport fee, insurance and other relevant charges, and detailed accounting shall be made by the categories of the materials. | |
在建工程应当按照实际发生的支出确定其工程成本，并单独核算。 |
An enterprise shall, if necessary, turn the residual construction materials into materials in inventory according to the actual or planned cost of the materials. If the input tax amount of value-added tax is deductible, the enterprise shall turn them into materials in inventory according to the actual or planned cost minus the input tax amount of value-added tax. | |
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Construction materials which arise from inventory surplus or inventory shortage or are retired or damaged, after subtraction of the indemnity paid by the insurance company or the wrongdoer, shall be included in or decrease the cost of the construction project if the project is under construction, or be included in the non-operating income and expenditures of the current period if the project has been completed. | | 第二十四条 金融企业的自营工程，应当按照直接材料、直接工资、直接机械施工费等计量；采用出包工程方式的金融企业，按照应当支付的工程价款等计量。设备安装工程，按照所安装设备的价值、工程安装费用、工程试运转等所发生的支出确定工程成本。 |
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| Article 23 A financial enterprise's construction in progress shall include the preparations for construction, a building project under construction, an installation project, a technical improvement project, a general overhaul project, etc. For a financial enterprise which has more construction projects and more construction expenditures, the accounting of construction projects shall be made separately according to the nature of each project. | | 第二十五条 金融企业的在建工程达到预定可使用状态前因进行试运转所发生的净支出，计入工程成本。在建工程项目在达到预定可使用状态前所取得的试运转过程中形成的、能够对外销售的产品，其发生的成本，计入在建工程成本，销售或转为库存商品时，按实际销售收入或按预计售价冲减工程成本。 |
The cost of a construction in progress shall be determined as per the expenditures actually incurred, and separate accounting shall be made. | |
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| | 第二十六条 金融企业的在建工程发生单项或单位工程报废或毁损，减去残料价值和过失人或保险公司等赔款后的净损失，计入继续施工的工程成本；如为非常原因造成的报废或毁损，或在建工程项目全部报废或毁损，应将其净损失直接计入当期营业外支出。 |
| Article 24 The construction cost of a proprietary construction project of a financial enterprise shall be measured by direct materials, direct wages, direct mechanical construction fees, etc. If the project is outsourced, it shall be measured by the construction price payable, etc. The construction cost of an equipment installation project shall be measured by the value of the equipment to be installed, the installation cost, and the expenditures incurred for the test run, etc. of the project. | |
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| | 第二十七条 金融企业所建造的固定资产已达到预定可使用状态，但尚未办理竣工决算的，应当自达到预定可使用状态之日起，按照工程预算、造价或者工程实际成本等，按估计的价值转入固定资产，并按本制度关于计提固定资产折旧的规定，计提固定资产的折旧。待办理了竣工决算手续后再作调整。 |
| Article 25 Net disbursement incurred for the test run before a financial enterprise's construction in progress reaches the expected use condition shall be included in the construction cost. For the sellable products formed in the test run before the construction in progress reaches the expected use condition, the cost thereof shall be included in the cost of the construction in progress, but when these products are sold or turned into merchandise in inventory, the actual sales income or the estimated sales price shall decrease the construction cost. | |
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| | 第二十八条 金融企业下列固定资产应当计提折旧： |
| Article 26 Where any single project or unit project of a financial enterprise's construction in progress is destroyed or damaged, the net loss after subtraction of the salvage value and the indemnity paid by the wrong-doer or insurance company shall be included in the cost of the continued construction. If the destruction or damage is caused for any extraordinary reason or the whole construction in progress is destroyed or damaged, the net loss shall be directly included in the non-operating expenditures of the current period. | |
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| | （一）房屋和建筑物； |
| Article 27 Where a fixed asset built by a financial enterprise has reached the expected use condition but the final accounts of the as-built project have not been settled, from the day when the fixed asset reaches the expected use condition, values estimated according to the construction budget and cost or the actual construction cost shall be assigned to the fixed asset, and the fixed asset shall be depreciated under the fixed asset depreciation provisions of these Rules. Adjustments shall be made after the final accounts of the as-built project are settled. | |
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| | （二）各类设备； |
| Article 28 A financial enterprise shall depreciate the following fixed assets: | |
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| | （三）大修理停用的固定资产； |
| 1. Buildings and structures; | |
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| | （四）融资租入和以经营租赁方式租出的固定资产。 |
| 2. Equipment of various descriptions; | |
达到预定可使用状态应当计提折旧的固定资产，在年度内办理竣工决算手续的，按照实际成本调整原来的暂估价值，并调整已计提的折旧额，作为调整当月的费用处理。如果在年度内尚未办理竣工决算的，应当按照估计价值暂估入账，并计提折旧；待办理了竣工决算手续后，再按照实际成本调整原来的暂估价值，调整原已计提的折旧额，同时调整年初留存收益各项目。 |
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| 3. An idle fixed asset undergoing a general overhaul; and | | 第二十九条 金融企业下列固定资产不计提折旧： |
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| 4. Fixed assets leased in the form of financial lease and leased out in the form of operating lease. | | （一）以经营租赁方式租入的固定资产； |
For a fixed asset which has reached the expected use condition and shall be depreciated, if the final accounts of the as-built project are settled in the current year, the tentatively estimated value of the asset shall be adjusted according to the actual cost, and the amount of depreciation already made shall also be adjusted and treated as expenses incurred in the month of adjustment. If the final accounts of the as-built project are not settled in the current year, the tentatively estimated value shall be treated as the entry value and the asset shall be depreciated; and after the final accounts are settled, the tentatively estimated value shall be adjusted according to the actual cost, and the amount of depreciation already made shall also be adjusted as well as the items under the beginning-of-year retained earnings. | |
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| | （二）已提足折旧继续使用的固定资产； |
| Article 29 A financial enterprise shall not depreciate the following fixed assets: | |
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| | （三）按规定单独估价作为固定资产入账的土地。 |
| 1. Fixed assets leased in the form of operating lease; | |
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| | 第三十条 金融企业应当根据固定资产的性质和消耗方式，合理地确定固定资产的预计使用年限和预计净残值，并根据科技发展、环境及其他因素，选择合理的固定资产折旧方法。 |
| 2. Fixed assets which are still in service after being fully depreciated; and | |
固定资产折旧方法可以采用年限平均法、工作量法、年数总和法、双倍余额递减法等。折旧方法一经确定，不得随意变更。如需变更，应当在会计报表附注中予以说明。 |
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金融企业因改建、扩建等原因而调整固定资产价值的，应当根据调整后价值，预计尚可使用年限和净残值，按选定的折旧方法计提折旧。 |
| 3. Land recorded as fixed assets at a separately estimated value according to the relevant provisions. | |
对于接受捐赠旧的固定资产，应当按照规定的固定资产入账价值、预计尚可使用年限、预计净残值，以及所选用的折旧方法，计提折旧。 |
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| Article 30 A financial enterprise shall, according to the nature and consumption mode of a fixed asset, reasonably estimate the useful life and net salvage of the fixed asset, and select a reasonable fixed asset depreciation method in light of the scientific and technological development level, environment and other factors. | | 第三十一条 金融企业一般应按月提取折旧，当月增加的固定资产，当月不提折旧，从下月起计提折旧；当月减少的固定资产，当月照提折旧，从下月起不提折旧。 |
The depreciation methods of fixed assets include the straight-line method (SL), the units-of-production method (UOP), the sum-of-the-years-digits method (SYD), the double-declining balance method (DDB), etc. Once a depreciation method is determined, it may not be changed at will. If a change is necessary, an explanation shall be made in the explanatory notes of accounting statements. | |
固定资产提足折旧后，不论能否继续使用，均不再提取折旧；提前报废的固定资产，也不再补提折旧。所谓提足折旧，是指已经提足该项固定资产应提的折旧总额。应提的折旧总额为固定资产原价减去预计净残值；如果已对固定资产计提减值准备的，还应当扣除已计提的固定资产减值准备。 |
Where a financial enterprise adjusts the value of a fixed asset due to rebuilding, expansion, etc., it shall estimate the remaining service life and net salvage of the fixed asset according to the value after adjustment, and make depreciation allowance in the predetermined depreciation method. | |
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A used fixed asset received by donation shall be depreciated in the predetermined depreciation method according to its entry value, estimated remaining useful life and estimated net salvage determined under the relevant provisions. | | 第三十二条 与固定资产有关的后续支出，如果使可能流入企业的经济利益超过了原先的估计，如延长了固定资产的使用寿命，或者使产品质量实质性提高，或者使产品成本实质性降低，则应当计入固定资产账面价值，其增计金额不应超过该固定资产的可收回金额。 |
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除上述以外的与固定资产有关的后续支出，应当作为费用直接计入当期损益。 |
| Article 31 Normally, a financial enterprise shall make depreciation on a monthly basis. Fixed assets added in the current month shall not be depreciated in the current month and be depreciated from next month; and fixed assets lost in the current month shall be depreciated as usual in the current month but not from next month. | |
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Once being fully depreciated, a fixed asset shall not be depreciated any more, whether it continues to be useful or not. A fixed asset retired ahead of schedule shall also not be depreciated any more. Full depreciation means that the total depreciable amount of a fixed asset has been reached. The total depreciable amount of a fixed asset is the original value of the fixed asset minus the estimated net salvage. If an impairment provision has been made for a fixed asset, the provision shall also be subtracted. | | 第三十三条 金融企业由于出售、报废或者毁损等原因而发生的固定资产清理净损益，计入当期营业外收支。 |
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| Article 32 The subsequent expenditures related with a fixed asset shall be included in the book value of the fixed asset if it brings more economic benefits to the enterprise than the original estimate, prolongs the useful life of the fixed asset, substantially improves the quality of products or substantially decreases the cost of products, but the additional amount included shall not exceed the recoverable amount of the fixed asset. | | 第三十四条 金融企业对固定资产应当定期或者至少每年实地盘点一次。对盘盈、盘亏、毁损的固定资产，应当查明原因，写出书面报告，并根据金融企业的管理权限，经股东大会或董事会，或行长（经理）会议或类似机构批准后，在期末结账前处理完毕。盘盈的固定资产，计入当期营业外收入；盘亏或毁损的固定资产，在减去过失人或者保险公司等赔款和残料价值之后，计入当期营业外支出。 |
Subsequent expenditures related with fixed assets other than the aforesaid shall be directly included in the current gain or loss as expenses. | |
如盘盈、盘亏或毁损的固定资产，在期末结账前尚未经批准的，在对外提供财务会计报告时应按上述规定进行处理，并在会计报表附注中作出说明；如果其后批准处理的金额与已处理的金额不一致，应按其差额调整会计报表相关项目的年初数。 |
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| Article 33 The net gain or loss from the liquidation of fixed assets due to sale, retirement, damage, etc. shall be included in the non-operating income and expenditures of the current period. | | 第三十五条 金融企业对固定资产的购建、出售、清理、报废和内部转移等，都应当办理会计手续，并应当设置固定资产明细账（或者固定资产卡片）进行明细核算。 |
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| Article 34 A financial enterprise shall make a physical inventory of its fixed assets on a regular basis or at least once every year. For the fixed assets which arise from inventory surplus or inventory shortage or are damaged, it shall find out the cause, make a written report, submit it to the assembly of shareholders or board of directors, governor's (manager's) meeting or any other similar mechanism for approval according to the management power in the enterprise, and complete the disposition of them before the settlement of accounts at the end of a period. Fixed assets which arise from inventory surplus shall be included in the non-operating income of the current period; fixed assets which arise from inventory shortage or are damaged shall be included in the non-operating expenditures of the current period after subtraction of the indemnity paid by the wrong-doer or insurance company and the salvage value. | | 第三十六条 金融企业的固定资产应当在期末时按照账面价值与可收回金额孰低计量，可收回金额低于账面价值的差额，应当计提固定资产减值准备。 |
If the fixed assets which arise from inventory surplus or inventory shortage or are damaged are not approved before the settlement of accounts at the end of a period, the above rules shall apply when a financial accounting report is provided externally with an explanation in the explanatory notes of accounting statements. If the amount approved thereafter is inconsistent with the amount that has been treated as above, the beginning-of-year data under the relevant items of the accounting statement shall be adjusted against the difference between the two amounts. | |
在资产负债表上，固定资产减值准备应当作为固定资产净值的减项反映。 |
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| Article 35 A financial enterprise shall conduct the accounting procedures for the purchase, building, sale, liquidation, retirement or internal transfer of fixed assets, and set up a fixed assets subsidiary ledger (or fixed assets card) for the detailed accounting thereof. | | 第五节 无形资产和其他资产 |
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| Article 36 A financial enterprise's fixed assets shall be measured at the lower of the book value and the recoverable amount at the end of a period. If the recoverable amount is less than the book value, a fixed asset impairment provision shall be made according to the difference thereof. | | 第三十七条 金融企业的无形资产，是指为提供劳务、出租给他人、或为管理目的而持有的、没有实物形态的非货币性长期资产。无形资产分为可辨认无形资产和不可辨认无形资产。可辨认无形资产包括专利权、非专利技术、商标权、著作权、土地使用权等；不可辨认无形资产是指商誉。 |
In the balance sheet, the fixed asset impairment provision shall be presented as a deduction of the net value of fixed assets. | |
金融企业自创的商誉，以及未满足无形资产确认条件的其他项目，不能作为无形资产。 |
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| Section 5 Intangible Assets and Other Assets | | 第三十八条 金融企业的无形资产在取得时，应按实际成本入账。取得时的实际成本应按以下方法确定： |
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| Article 37 A financial enterprise's intangible assets refer to the long-term non-monetary assets without a physical substance held for the purpose of provision of services, lease to others or management. Intangible assets may be classified into identifiable intangible asset and unidentifiable intangible asset. Identifiable intangible asset includes patent, non-patented technology, trademark, copyright, land use right, etc., while unidentifiable intangible asset refers to goodwill. | | （一）购入的无形资产，按实际支付的价款作为实际成本。 |
Financial enterprises' self-generated goodwill, as well as other items that fail to meet the conditions for the recognition of intangible assets, shall not be treated as intangible assets. | |
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| | （二）收到投资者作为投入资金投入的无形资产，按投资各方确认的价值作为实际成本。首次发行股票而接受投资者投入的无形资产，应按该项无形资产在投资方的账面价值作为实际成本。 |
| Article 38 A financial enterprise shall, at the time of acquiring an intangible asset, record it at the actual cost. The actual cost shall be determined in the following methods: | |
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| | （三）接受捐赠的无形资产，应按以下规定确定其实际成本： |
| 1. For a purchased intangible asset, the actual cost shall be the actually paid purchase price. | |
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| | 1.捐赠方提供了有关凭据的，按凭据上标明的金额加上应支付的相关税费，作为实际成本。 |
| 2. For an intangible asset received which is contributed by an investor as capital, the actual cost shall be the value recognized by all parties to the investment. If an intangible asset received is contributed by an investor for an IPO, the actual cost shall be the book value of the asset recorded in the investor's accounts. | |
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| | 2.捐赠方没有提供有关凭据的，按如下顺序确定其实际成本： |
| 3. For an intangible asset received by donation, the actual cost shall be determined according to the following provisions: | |
（1）同类或类似无形资产存在活跃市场的，按同类或类似无形资产的市场价格估计的金额，加上应支付的相关税费，作为实际成本； |
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（2）同类或类似无形资产不存在活跃市场的，按该接受捐赠的无形资产的预计未来现金流量现值，作为实际成本。 |
| (1) If the donator has provided a relevant certificate, the actual cost shall be the amount indicated in the certificate plus the relevant taxed and fees payable. | |
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| | 第三十九条 金融企业自行开发并按法律程序申请取得的无形资产，按依法取得时发生的注册费、聘请律师费等费用，作为无形资产的实际成本。在研究与开发过程中发生的材料费用、直接参与开发人员的工资及福利费、开发过程中发生的租金、借款费用等，直接计入当期损益。 |
| (2) If the donator has not provided any relevant certificate, the actual cost shall be determined in the following order: | |
已经计入各期费用的研究与开发费用，在该项无形资产获得成功并依法申请取得权利时，不得再将原已计入费用的研究与开发费用资本化。 |
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| (a) If there is an active market for the intangible assets of the same or similar kind, the actual cost shall be the value estimated according to the market value of an intangible asset of the same or similar kind plus the relevant taxes and fees payable; or | | 第四十条 金融企业的无形资产应当自取得当月起在预计使用年限内分期平均摊销，计入损益。如预计使用年限超过了相关合同规定的受益年限或法律规定的有效年限，该无形资产的摊销年限按如下原则确定： |
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| (b) If there is no active market for the intangible assets of the same or similar kind, the actual cost shall be the present value of the estimated future cash flow of the intangible asset received by donation. | | （一）合同规定受益年限但法律没有规定有效年限的，摊销期不应超过合同规定的受益年限； |
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| Article 39 For an intangible asset developed independently and acquired under legal procedures by a financial enterprise, its actual cost shall be the registration fee, attorney fee and other fees incurred at the time of lawful acquisition thereof. The material expenses incurred in the research and development process, salaries and welfare fees for persons directly involved in the development of the asset, and rents, borrowing costs, etc. in the process of development shall be directly included in the current gain or loss. | | （二）合同没有规定受益年限但法律规定有效年限的，摊销期不应超过法律规定的有效年限； |
Research and development expenses which have already been included in the expenses of different periods shall not be capitalized after the intangible asset is successfully developed and the right in it is legally acquired upon application. | |
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| | （三）合同规定了受益年限，法律也规定了有效年限的，摊销期不应超过受益年限和有效年限两者之中较短者。 |
| Article 40 A financial enterprise's intangible asset shall be evenly amortized and included in the gain or loss in the expected useful life from the month of acquisition. If the expected useful life exceeds the beneficial life stipulated in the relevant contract or the statutory valid period, the amortization period of the intangible asset shall be determined under the following principles: | |
如果合同没有规定受益年限，法律也没有规定有效年限的，摊销期不应超过10年。 |
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| 1. If the contract has stipulated the beneficial life but the law has not set the valid period, the amortization period shall not exceed the beneficial period stipulated in the contract; | | 第四十一条 金融企业购入或以支付土地出让金方式取得的土地使用权，在尚未开发或建造自用项目前，作为无形资产核算，并按本制度规定的期限分期摊销。金融企业因利用土地建造自用项目时，将土地使用权的账面价值全部转入该在建工程。 |
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| 2. If the contract has not stipulated the beneficial life but the law has set the valid period, the amortization period shall not exceed the valid period set by the law; or | | 第四十二条 金融企业出售无形资产，应将所得价款与该项无形资产的账面价值之间的差额，计入当期损益。 |
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金融企业出租的无形资产，应当按照本制度有关收入确认原则确认所取得的租金收入；同时，确认出租无形资产的相关费用。 |
| 3. If the contract has stipulated the beneficial life and the law has also set the valid period, the amortization period shall not exceed the shorter of the beneficial period and the valid period. | |
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If neither the contract has stipulated the beneficial life nor the law has set he valid period, the amortization period shall not exceed 10 years. | | 第四十三条 金融企业的无形资产应当按照账面价值与可收回金额孰低计量，可收回金额低于账面价值的差额，计提无形资产减值准备。 |
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| Article 41 The land use right acquired by a financial enterprise by purchase or by paying the land assignment fund shall be treated as an intangible asset and be amortized over the period prescribed by these Rules before it is developed or is used for the construction of any self-use project. When the financial enterprise uses the land for the construction of a self-use project, the book value of the land use right shall be entirely transferred to the construction in progress. | | 第四十四条 金融企业的其他资产，是指除上述资产以外的其他资产，如长期待摊费用、存出资本保证金、抵债资产、应收席位费等。 |
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| Artic, le 42 A financial enterprise which sells an intangible asset shall include the difference between the sale price and the book value of the intangible asset in the current gain or loss. | | （一）长期待摊费用，是指金融企业已经支出，但摊销期限在1年以上（不含1年）的各项费用，包括租入固定资产的改良支出等。应当由本期负担的借款利息、租金等，不得作为长期待摊费用处理。 |
A financial enterprise which leases out an intangible asset shall recognize the rental income according to the relevant income recognition principles in these Rules, and at the same time, recognize the related expenses for leasing out the intangible asset. | |
长期待摊费用应当单独核算，在费用项目的受益期限内分期平均摊销。租入固定资产改良支出应当在租赁期限与租赁资产尚可使用年限两者孰短的期限内平均摊销；其他长期待摊费用应当在受益期内平均摊销。 |
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股份有限公司委托其他单位发行股票支付的手续费或佣金等相关费用，减去股票发行冻结期间的利息收入后的余额，从发行股票的溢价中不够抵销的，或者无溢价的，若金额较小的，直接计入当期损益；若金额较大的，可作为长期待摊费用，在不超过2年的期限内平均摊销，计入损益。 |
| Article 43 A financial enterprise's intangible asset shall be measured at the lower of the book value and the recoverable amount. If the recoverable amount is less than the book value, an intangible asset impairment provision shall be made according to the difference thereof. | |
除购建固定资产以外，所有筹建期间所发生的费用，先在长期待摊费用中归集，待金融企业开始经营当月起一次计入开始经营当月的损益。 |
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如果长期待摊的费用项目不能使以后会计期间受益的，应当将尚未摊销的该项目的摊余价值全部转入当期损益。 |
| Article 44 A financial enterprise's other assets refer to the assets other than the above ones, such as long-term deferred expenses, deposits for capital recognizance, foreclosed assets, receivable seat fees, etc. | |
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| | （二）存出资本保证金，是指金融企业从事保险业务按规定比例缴存的、用于清算时清偿债务的保证金。存出资本保证金应于金融企业成立后按注册资本的20%提取，在实际发生时，按实际发生额入账。 |
| 1. Long-term deferred expenses refer to expenses that have already been disbursed by a financial enterprise but are to be amortized over a period of more than one year, including expenses for improvement of leased fixed assets. Interest on borrowing, rents, etc. payable in the current period shall not be treated as long-term deferred expenses. | |
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The accounting of long-term deferred expenses shall be made separately, and such expenses shall be evenly amortized in the beneficial period of the expense item. Expenses for improvement of leased fixed assets shall be evenly amortized in the lower of the lease term and the remaining useful life of the leased asset. Other long-term deferred expenses shall be evenly amortized in the beneficial period. | | （三）金融企业取得抵债资产时，按实际抵债部分的贷款本金和已确认的利息作为抵债资产的入账价值。待处理抵债资产应单独核算。 |
Where the relevant expenses such as handling charges or commissions paid by a joint-stock limited company to another entity authorized by it to issue stocks for it minus the interest income in the freezing period of stock issue cannot be covered by the premium of stock issue or there is no premium at all for this purpose, the balance shall be directly included in the current gain or loss if the amount is relatively small, or if the amount is relatively large, be treated as long-term deferred expenses which are evenly amortized in not more than 2 years and included in the gain or loss. | |
抵债资产处置时，如果取得的处置收入大于抵债资产账面价值，其差额计入营业外收入；如果取得的处置收入小于抵债资产账面价值，其差额计入营业外支出；保管过程中发生的费用直接计入营业外支出。处置过程中发生的费用，从处置收入中抵减。 |
All expenses incurred during the formation preparation period but those for purchasing or building fixed assets shall be firstly included in the long-term deferred expenses, and in the month when the financial enterprise starts business, be included in the gain or loss of the month once and for all. | |
抵债资产在期末应当按照账面价值与可收回金额孰低计量。 |
If a long-term deferred expense item cannot bring benefits to the future accounting periods, the amortized value of the unamortized expense item shall be entirely transferred to the current gain or loss. | |
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| | （四）应收席位费，是指金融企业向法定交易场所支付的交易席位费用。交易席位费用应当按照实际支付的金额入账，并按10年的期限平均摊销。 |
| 2. Deposit for capital recognizance is a deposit placed by a financial enterprise engaged in the insurance business at the prescribed percentage for paying off debts at the time of liquidation. A financial enterprise shall provide 20% of its registered capital as the deposit for capital recognizance after it is formed, and when it is actually provided, record it at per the actually amount provided. | |
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| | 第六节 资产减值 |
| 3. The entry value of a foreclosed asset shall be the loan principal and the recognized interest thereon corresponding to the actual repayment with the foreclosed asset. The accounting of a foreclosed asset to be disposed of shall be made separately. | |
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In the disposal of a foreclosed asset, if the disposal income is larger than the book value of the foreclosed asset, the difference shall be included in the non-operating income; or if smaller, shall be included in the non-operating expenditures. Expenses incurred in the process of safekeeping shall be directly included in the non-operating expenditures. Disposal expenses shall decrease the disposal income. | | 第四十五条 金融企业应当定期或者至少于每年年度终了时对各项资产进行检查，根据谨慎性原则，合理地预计各项资产可能发生的损失，对可能发生的各项资产损失计提资产减值准备。 |
A foreclosed asset shall be measured at the lower of the book value and the recoverable amount at the end of a period. | |
各项资产减值准备应当合理计提，但不得设置秘密准备。如有确凿证据表明金融企业不恰当地运用了谨慎性原则设置秘密准备的，应当作为重大会计差错予以更正，并在会计报表附注中说明事项的性质、调整金额，以及对金融企业财务状况、经营成果的影响。 |
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| 4. Receivable seat fee is a transaction seat fee paid by a financial enterprise to a statutory exchange. The transaction seat fee shall be recorded as per the actually paid amount and evenly amortized over 10 years. | | 第四十六条 金融企业的短期投资应按成本与市价孰低计量，市价低于成本的部分，应当计提短期投资跌价准备。 |
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金融企业在采用短期投资成本与市价孰低计价时，可以根据其具体情况，分别采用按投资总体、投资类别或单项投资计提跌价准备，如果某项短期投资比较重大（如占整个短期投资10%及以上），应以单项投资为基础计算并确定计提的跌价准备。 |
| Section 6 Impairment of Assets | |
从事证券业务的金融企业，其自营证券也按上述原则计提跌价准备。 |
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| Article 45 A financial enterprise shall review its assets on a regular basis or at least once at the end of each year, reasonably estimate the possible losses to each asset under the conservatism principle and make asset impairment provisions for possible asset losses. | | 第四十七条 金融企业应当在期末分析各项应收款项（含拆出资金、应收保费等，但不包括贷款的应收利息）的可收回性，并预计可能产生的坏账损失。对预计可能发生的坏账损失，计提坏账准备。计提坏账准备的方法由金融企业自行确定。金融企业应当制定计提坏账准备的政策，明确计提坏账准备的范围、提取方法、账龄的划分和提取比例，按照法律、行政法规的规定报有关各方备案，并备置于金融企业所在地。坏账准备提取方法一经确定，不得随意变更。如需变更，应当在会计报表附注中予以说明。 |
The asset impairment provisions shall be reasonably made, but no secret provision is allowed. If there is conclusive evidence that a financial enterprise has made any secret provision by inappropriately applying the conservatism principle, it shall be corrected as a fundamental accounting error, and its nature, amount of adjustment and effect on the enterprise's financial condition or business performance shall be stated in the explanatory notes of accounting statements. | |
在确定坏账准备的计提比例时，应当根据以往的经验、债务单位的实际财务状况和现金流量等相关信息予以合理估计。除有确凿证据表明该项应收款项不能够收回或收回的可能性不大外（如债务单位已撤销、破产、资不抵债、现金流量严重不足、发生严重的自然灾害等导致停产而在短时间内无法偿付债务等，以及3年以上的应收款项），下列各种情况不能全额提取坏账准备： |
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| Article 46 A financial enterprise's short-term investment shall be measured in the LCM method. If the market price is lower than the cost, a short-term investment falling price provision shall be made for the difference. | | （一）当年发生的应收款项； |
When the LCM method is adopted, a financial enterprise may, as the case may be, make the falling price provision by investor, investment type or single investment. If a single short-term investment is relatively significant (e.g. accounting for 10% or more of the entire short-term investments), the falling price provision shall be calculated and made by single investment. | |
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For a financial enterprise engaged in the securities business, the falling price provision for its proprietary securities shall also be made under the above principle. | | （二）计划对应收款项进行重组； |
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| Article 47 At the end of a period, a financial enterprise shall analyze the recoverability of its accounts receivable (including lending capital, receivable premium, etc., but not including receivable interest on loans), and estimate the possible bad debt losses. A bad debt provision shall be made if bad debt losses are likely to occur. The measures for making the bad debt provision shall be determined by a financial enterprise at its own discretion. A financial enterprise shall make policies governing bad debt provisions to clarify the coverage of bad debt provisions, the method for making bad debt provisions, the division of ages of receivables and the provisioning percentage, file them with the parties concerned according to laws and administrative regulations, and place them at the place of the enterprise for information. The method for making bad debt provisions may not be changed at will once it is determined. If it is necessary to change it, an explanation shall be made in the explanatory notes of accounting statements. | | （三）与关联方发生的应收款项； |
The provisioning percentage of bad debt provisions shall be reasonably determined based on past experience, the actual financial condition and cash flow of the debtor and other relevant information. Unless there is conclusive evidence that an account receivable cannot or is unlikely to be recovered (e.g. the debtor has stopped production and is unable to repay the debt within a short period of time because it is cancelled, bankrupt or insolvent, its cash flow is seriously insufficient, a serious natural disaster occurs to it, etc.; or the account receivable has not been collected for three years or more), the bad debt allowance shall not be made in full amount under any of the following circumstances: | |
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| | （四）其他已逾期，但无确凿证据表明不能收回的应收款项。 |
| 1. Receivables occurring in the current year; | |
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| | 第四十八条 金融企业应当在期末分析各项贷款（不包括保户质押贷款和委托贷款，下同）的可收回性，并预计可能产生的贷款损失。对预计可能产生的贷款损失，计提贷款损失准备。贷款损失准备应根据借款人的还款能力、贷款本息的偿还情况、抵押品的市价、担保人的支持力度和金融企业内部信贷管理等因素，分析其风险程度和回收的可能性，合理计提。 |
| 2. Receivables to be reorganized as planned; | |
贷款损失准备包括专项准备和特种准备两种。专项准备按照贷款五级分类结果及时、足额计提；具体比例由金融企业根据贷款资产的风险程度和回收的可能性合理确定。特种准备是指金融企业对特定国家发放贷款计提的准备，具体比例由金融企业根据贷款资产的风险程度和回收的可能性合理确定。 |
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提取的贷款损失准备计入当期损益，发生贷款损失冲减已计提的贷款损失准备。已冲销的贷款损失，以后又收回的，其核销的贷款损失准备予以转回。 |
| 3. Receivables with affiliates; or | |
计提贷款损失准备的资产，是指金融企业承担风险和损失的贷款（含抵押、质押、保证、无担保贷款）、银行卡透支、贴现、信用垫款（如银行承兑汇票垫款、担保垫款、信用证垫款等）、进出口押汇等。 |
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对由金融企业转贷并承担对外还款责任的国外贷款，包括国际金融组织贷款、外国买方信贷、外国政府贷款、日本国际协力银行不附条件贷款和外国政府混合贷款等资产，也应当计提贷款损失准备。 |
| 4. Overdue receivables on which there is no conclusive evidence that they cannot be recovered. | |
金融企业对不承担风险的委托贷款等，不计提贷款损失准备。 |
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| Article 48 At the end of a period, a financial enterprise shall analyze the recoverability of loans (not including policyholder hypothecated loans and entrusted loans), and estimate the possible loan losses. Loan loss provisions shall be made if loan losses are likely to occur. Loan loss provisions shall be reasonably made after an analysis of the risk level and recoverability of loans according to the borrower's ability to repay, the repayment of loan principal and interest, the market price of collaterals, the amount of guarantee provided by the guarantor, the internal credit management of the financial enterprise and other factors. | | 第四十九条 金融企业应当在期末对长期投资、固定资产、无形资产逐项进行检查。 |
Loan loss provisions include special-purpose provisions and specialized provisions. Special-purpose provisions shall be made in time and in full amount according to the five-category classification results of loans, and the specific provisioning percentage shall be reasonably determined by the financial enterprise based on the risk level and recoverability of the loan assets. Specialized provisions are made by a financial enterprise for loans granted to particular countries, and the specific provisioning percentage shall be reasonably determined by the financial enterprise based on the risk level and recoverability of the loan assets. | |
如果由于市价持续下跌、被投资单位经营状况恶化，导致其可收回金额低于其账面价值的，应当计提长期投资减值准备；如果由于技术陈旧、损坏、长期闲置等原因，导致其可收回金额低于其账面价值的，应当计提固定资产减值准备；如果由于新技术的产生等原因，导致其可收回金额低于其账面价值的，应当计提无形资产减值准备。 |
The loan loss provisions made shall be included in the current gain or loss. Loan losses incurred shall be set against the loan loss provisions made. If the loan losses which have been set against the loan loss provisions are recovered, the loan loss provisions that have been set against shall be reversed. | |
本制度所称的可收回金额，是指资产的销售净价与预期从该资产的持续使用和使用寿命结束时的处置中形成的预计未来现金流量的现值两者之中的较高者。其中，销售净价是指资产的销售价格减去所发生的资产处置费用后的余额。 |
Assets for which loan loss provisions are made include loans (including mortgage loans, hypothecated loans, guarantee loans and unsecured loans), bank card overdrafts, discounts, advance payments of credit (including bank advances under draft acceptance, guaranties, L/C, etc.), import and export finance, etc., for which a financial enterprise bears risks and losses. | |
长期投资、固定资产和无形资产减值准备，应按单项项目计提。 |
Loan loss provisions shall also be made for the on-lent foreign loans, including loans from international financial organizations, foreign buyer credits, foreign government loans, unconditional loans of Japanese Bank for International Cooperation, mixed loans of foreign governments, etc. for which the financial enterprise bears the repayment liability. | |
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A financial enterprise shall not make loan loss provisions for entrusted loans, etc., for which it does not bear risks. | | 第五十条 对有市价的长期投资可以根据下列迹象判断是否应当计提减值准备： |
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| Article 49 A financial enterprise shall review its long-term investments, fixed assets and intangible assets one by one at the end of a period. | | （一）市价持续2年低于账面价值； |
If the market price keeps falling or the operating status of the investee keeps deteriorating, as a result of which the recoverable amount is less than the book value, a long-term investment impairment provision shall be made; if the fact that the recoverable amount is less than the book value results from technical obsolescence, damage, longtime idleness, etc., a fixed asset impairment provision shall be made; if the said fact results from the generation of a new technology, an intangible asset impairment provision shall be made. | |
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The term “recoverable amount” as mentioned in these Rules refers to the higher of the net selling price of an asset and the present value of expected future cash flows from the continual use of the asset and the disposal of the asset at the end of its useful life. Net selling price refers to the selling price of the asset less the accrued disposal expenses. | | （二）该项投资暂停交易1年或1年以上； |
The impairment provisions for long-term investments, fixed assets and intangible assets shall be made by single item. | |
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| | （三）被投资单位当年发生严重亏损； |
| Article 50 Whether an impairment provision shall be made for a long-term investment with a market value shall be judged based on the following signs: | |
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| | （四）被投资单位持续2年发生亏损； |
| 1. The market value has been less than the book value for two consecutive years; | |
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| | （五）被投资单位进行清理整顿、清算或出现其他不能持续经营的迹象。 |
| 2. This investment has been suspended from trading for one year or more; | |
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| | 第五十一条 对无市价的长期投资可以根据下列迹象判断是否应当计提减值准备： |
| 3. The investee suffers heavy losses in the current year; | |
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| | （一）影响被投资单位经营的政治或法律环境的变化，如税收、贸易等法规的颁布或修订，可能导致被投资单位出现巨额亏损； |
| 4. The investee has suffered losses for two consecutive years; and | |
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| | （二）被投资单位所供应的商品或提供的劳务因产品过时或消费者偏好改变而使市场的需求发生变化，从而导致被投资单位财务状况发生严重恶化； |
| 5. The investee is under rectification or liquidation or shows any other sign of inability to continue operations. | |
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| | （三）被投资单位所在行业的生产技术等发生重大变化，被投资单位已失去竞争能力，从而导致财务状况发生严重恶化，如进行清理整顿、清算等； |
| Article 51 Whether an impairment provision shall be made for a long-term investment without a market value shall be judged based on the following signs: | |
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| | （四）有证据表明该项投资实质上已经不能再给金融企业带来经济利益的其他情形。 |
| 1. Changes in the political or legal environment which affect the investee's operations, such as the enactment or amendment of any tax, trade or other law or regulation may cause the investee to suffer heavy losses; | |
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| | 第五十二条 如果金融企业的固定资产实质上已经发生了减值，应当计提减值准备。对存在下列情况之一的固定资产，应当全额计提减值准备： |
| 2. Changes in the market demand for the goods or services provided by the investee as a result of outdated products or changed consumer preferences cause serious deterioration of the investee's financial condition; | |
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| | （一）长期闲置不用，在可预见的未来不会再使用，且已无转让价值的固定资产； |
| 3. The investee's loss of competitive edge as a result of significant changes in the production techniques, etc. of the sector of the investee causes serious deterioration of the investee's financial condition, e.g. rectification, liquidation, etc.; and | |
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| | （二）由于技术进步等原因，已不可使用的固定资产； |
| 4. There is other evidence that this investment essentially cannot bring economic benefits to the financial enterprise any more. | |
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| | （三）其他实质上已经不能再给金融企业带来经济利益的固定资产。 |
| Article 52 Where a financial enterprise's fixed asset has essentially been impaired, an impairment provision shall be made. For a fixed asset under any of the following circumstances, an impairment provision shall be made in full amount: | |
已全额计提减值准备的固定资产，不再计提折旧。 |
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1. It has been long left unused, will not be used in a foreseeable future and has no transfer value;
．．．．．． | | 第五十三条 金融企业在建工程预计发生减值时，如长期停建并且预计在3年内不会重新开工的在建工程，也应当根据上述原则计提资产减值准备。
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