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| Notice by the Ministry of Finance of Revising and Issuing the Format of 2018 Consolidated Financial Statements | | 财政部关于修订印发2018年度合并财务报表格式的通知 |
| (No. 1 [2019] of the Ministry of Finance) | | （财会〔2019〕1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 Finance Bureau and Intellectual Property Bureau of Xinjiang Production and Construction Corps; the financial supervision commissioner's offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and relevant central enterprises: | | 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，财政部驻各省、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 solving the practical problems in the preparation of consolidated financial statements and improving the quality of accounting information, in respect of the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments (No. 7 [2017], MOF), the Accounting Standards for Business Enterprises No. 23—Transfer of Financial Assets (No. 8 [2017], MOF), the Accounting Standards for Business Enterprises No. 24—Hedge Accounting (No. 9 [2017], MOF), and the Accounting Standards for Business Enterprises No. 37—Presentation of Financial Instruments (No. 14 [2017], MOF) (hereinafter collectively referred to as the “new financial instrument standards”) and the Accounting Standards for Business Enterprises No. 14—Revenue (No. 22 [2017], MOF, hereinafter referred to as the “new revenue standard”) that have been implemented in phases as from January 1, 2018, the Ministry of Finance has, in light of the relevant issues encountered during the implementation of accounting standards for enterprises and on the basis of the Notice by the Ministry of Finance of Revising and Issuing the Format of Financial Statements of General Enterprises (No. 15 [2018], MOF) and the Notice by the Ministry of Finance on Revising and Issuing the Format of 2018 Financial Statements of Financial Enterprises (No. 36 [2018], MOF), revised the format of consolidated financial statements, which is hereby issued.
．．．．．． | | 为解决合并财务报表编制中的实际问题，提高会计信息质量，针对2018年1月1日起分阶段实施的《企业会计准则第22号--金融工具确认和计量》（财会〔2017〕7号）、《企业会计准则第23号--金融资产转移》（财会〔2017〕8号）、《企业会计准则第24号--套期会计》（财会〔2017〕9号）、《企业会计准则第37号--金融工具列报》（财会〔2017〕14号）（以上四项简称新金融工具准则）和《企业会计准则第14号--收入》（财会〔2017〕22号，简称新收入准则），在《财政部关于修订印发2018年度一般企业财务报表格式的通知》（财会〔2018〕15号）和《财政部关于修订印发2018年度金融企业财务报表格式的通知》（财会〔2018〕36号）基础上，结合企业会计准则实施中的有关情况，我部对合并财务报表格式进行了修订，现予印发。
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