| Notice by the Ministry of Finance of Issuing the Interim Provisions on the Accounting Treatment Regarding Carbon Emissions Right Trading | | 财政部关于印发《碳排放权交易有关会计处理暂行规定》的通知 |
| (No. 22 [2019] of the Ministry of Finance) | | （财会〔2019〕22号） |
| The relevant ministries and commissions of the State Council and the relevant institutions directly under the State Council; the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; all local regulatory authorities of the Ministry of Finance; and relevant entities: | | 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，有关单位： |
| For the purposes of cooperating in carbon emission trading in China and regulating the accounting treatment related to carbon emission trading, in accordance with the Accounting Law of the People's Republic of China, the Accounting Standards for Business Enterprises of China and other relevant provisions, we have developed the Interim Provisions on the Accounting Treatment Regarding Carbon Emissions Right Trading, which are hereby issued. | | 为配合我国碳排放权交易的开展，规范碳排放权交易相关的会计处理，根据《中华人民共和国会计法》和企业会计准则等相关规定，我们制定了《碳排放权交易有关会计处理暂行规定》，现予印发。 |
| Please report any problem encountered during 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: Interim Provisions on the Accounting Treatment Regarding Carbon Emissions Right Trading | | 附件：碳排放权交易有关会计处理暂行规定 |
| Ministry of Finance | | 财 政 部 |
| December 16, 2019 | | 2019年12月16日 |
| Annex: | | 附件： |
| Interim Provisions on the Accounting Treatment Regarding Carbon Emissions Right Trading | | 碳排放权交易有关会计处理暂行规定 |
| For the purposes of cooperating in carbon emission trading in China and regulating the accounting treatment related to carbon emission trading, in accordance with the Accounting Law of the People's Republic of China, the Accounting Standards for Business Enterprises of China and other relevant provisions, the provisions on the accounting treatment regarding carbon emission right trading are hereby put forward as follows: | | 为配合我国碳排放权交易的开展，规范碳排放权交易相关的会计处理，根据《中华人民共和国会计法》和企业会计准则等相关规定，现对碳排放权交易业务的有关会计处理规定如下： |
| I. Scope of application | | 一、适用范围 |
These Provisions shall apply to the relevant enterprises among key emission enterprises (hereinafter referred to as “key emission enterprises”) that conduct carbon emission trading business in accordance with the Interim Measures for the Administration of Carbon Emission Permit Trading and other relevant provisions. Key emission enterprises shall be subject to accounting treatment in accordance with these Provisions when conducting carbon emission right trading.
．．．．．． | | 本规定适用于按照《碳排放权交易管理暂行办法》等有关规定开展碳排放权交易业务的重点排放单位中的相关企业(以下简称重点排放企业)。重点排放企业开展碳排放权交易应当按照本规定进行会计处理。
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