| Notice by the Ministry of Finance and the China National Intellectual Property Administration of Issuing the Provisions on the Disclosure of Accounting Information on Intellectual Property | | 财政部、国家知识产权局关于印发《知识产权相关会计信息披露规定》的通知 |
| (No. 30 [2018] of the Ministry of Finance) | | （财会〔2018〕30号） |
| The relevant ministries and commissions of the State Council and the relevant institutions directly under the State Council; the finance departments (bureaus) and intellectual property offices of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Finance Bureau and Intellectual Property Office of Xinjiang Production and Construction Corps; the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and 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）、知识产权局，新疆生产建设兵团财政局、知识产权局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处，有关中央管理企业： |
| For the purposes of strengthening the management of corporate intellectual property and regulating the disclosure of accounting information on corporate intellectual property, we have developed the Provisions on the Disclosure of Accounting Information on Intellectual Property according to relevant corporate accounting norms. The Provisions is hereby issued for your compliance and implementation. | | 为加强企业知识产权管理，规范企业知识产权相关会计信息披露，根据相关企业会计准则，我们制定了《知识产权相关会计信息披露规定》，现予印发，请遵照执行。 |
| Annex: Provisions on the Disclosure of Accounting Information on Intellectual Property | | 附件：《知识产权相关会计信息披露规定》 |
| Ministry of Finance | | 财 政 部 |
| China National Intellectual Property Administration | | 国家知识产权局 |
| November 5, 2018 | | 2018年11月5日 |
| Annex: | | 附件： |
| Provisions on the Disclosure of Accounting Information on Intellectual Property | | 知识产权相关会计信息披露规定 |
| For the purposes of strengthening the management of corporate intellectual property and regulating the disclosure of accounting information on corporate intellectual property, we have developed these Provisions according to the relevant corporate accounting norms. | | 为加强企业知识产权管理，规范企业知识产权相关会计信息披露，根据相关企业会计准则，制定本规定。 |
| I. Scope of Application | | 一、适用范围 |
These Provisions apply to the disclosure of relevant accounting information on intellectual property recognized as intangible assets by enterprises according to the provisions of No. 6 Corporate Accounting Norms – Intangible Assets, and intellectual property possessed or controlled by enterprises, expected to bring economic benefits to enterprises, but not recognized as intangible assets for not meeting the conditions of No. 6 Corporate Accounting Norms – Intangible Assets (hereinafter referred to as “intellectual property not recognized as intangible assets”).
．．．．．． | | 本规定适用于企业按照《企业会计准则第6号--无形资产》规定确认为无形资产的知识产权和企业拥有或控制的、预期会给企业带来经济利益的、但由于不满足《企业会计准则第6号--无形资产》确认条件而未确认为无形资产的知识产权（以下简称“未作为无形资产确认的知识产权”）的相关会计信息披露。
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