| Notice of the Ministry of Finance on Revising and Issuing the Accounting Standards for Business Enterprises No. 21—Leases | | 财政部关于修订印发《企业会计准则第21号--租赁》的通知 |
| (No. 35 [2018] of the Ministry of Finance) | | （财会〔2018〕35号） |
| The relevant ministries and commissions of the State Council and the relevant institutions directly under the State Council; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial 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 meeting the needs of the development of the socialist market economy, regulating the accounting treatment of leasing, and improving the quality of accounting information, according to the Accounting Standards for Business Enterprises—Basic Standards, the Ministry of Finance (“MOF”) has revised the Accounting Standards for Business Enterprises No. 21—Leases, which are hereby issued. You are notified of the relevant issues as follows: | | 为了适应社会主义市场经济发展需要，规范租赁的会计处理，提高会计信息质量，根据《企业会计准则--基本准则》，我部对《企业会计准则第21号--租赁》进行了修订，现予印发。有关事项通知如下： |
| I. Enterprises that are concurrently listed both at home and abroad, as well as enterprises listed overseas and preparing financial statements according to the International Financial Reporting Standards or the Accounting Standards for Business Enterprises shall apply these Standards from January 1, 2019; and other enterprises implementing the Accounting Standards for Business Enterprises shall apply these Standards from January 1, 2021. | | 一、在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则编制财务报表的企业，自2019年1月1日起施行；其他执行企业会计准则的企业自2021年1月1日起施行。 |
| II. Enterprises whose patent companies or subsidiaries are listed overseas and that prepare overseas financial statements according to the International Financial Reporting Standards or the Accounting Standards for Business Enterprises may implement these Standards in advance, but not earlier than the date when they concurrently implement the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments issued by the MOF on March 31, 2017 and the Accounting Standards for Business Enterprises No. 14—Revenue issued on July 5, 2017. | | 二、母公司或子公司在境外上市且按照国际财务报告准则或企业会计准则编制其境外财务报表的企业，可以提前执行本准则，但不应早于其同时执行我部2017年3月31日印发的《企业会计准则第22号--金融工具确认和计量》和2017年7月5日印发的《企业会计准则第14号--收入》的日期。 |
| III. Enterprises that implement these Standards shall no longer implement the Accounting Standards for Business Enterprises No. 21—Leases in the Notice of the Ministry of Finance on Issuing 38 Specific Standards including the Accounting Standards for Business Enterprises No. 1—Inventory (No. 3 [2006], MOF) issued by the MOF on February 15, 2006 and the Guidelines for Applying the Accounting Standards for Business Enterprises No. 21—Leases in the Notice of the Ministry of Finance on Issuing the Accounting Standards for Business Enterprises—Guidelines for Application issued by the MOF on October 30, 2006. | | 三、执行本准则的企业，不再执行我部于2006年2月15日印发的《财政部关于印发＜企业会计准则第1号--存货＞等38项具体准则的通知》（财会〔2006〕3号）中的《企业会计准则第21号--租赁》，以及我部于2006年10月30日印发的《财政部关于印发＜企业会计准则--应用指南＞的通知》（财会〔2006〕18号）中的《〈企业会计准则第21号--租赁〉应用指南》。 |
| Please report any problems encountered in the implementation to the MOF in a timely manner. | | 执行中有何问题，请及时反馈我部。 |
| Accounting Standards for Business Enterprises No. 21—Leases | | 附件：企业会计准则第21号--租赁 |
| Ministry of Finance | | 财政部 |
| December 7, 2018 | | 2018年12月7日 |
| Annex: | | 附件： |
| Accounting Standards for Business Enterprises No. 21—Leases | | 企业会计准则第21号--租赁 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purposes of regulating the recognition and measurement of leasing, as well as the presentation of relevant information, these Standards are developed according to the Accounting Standards for Business Enterprises—Basic Standards. | | 第一条 为了规范租赁的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。 |
| Article 2 “Lease” means a contract whereby a lessor transfers the right to use assets to a lessee in return for consideration within a period of time. | | 第二条 租赁，是指在一定期间内，出租人将资产的使用权让与承租人以获取对价的合同。 |
| Article 3 These Standards shall apply to all leases, except: | | 第三条 本准则适用于所有租赁，但下列各项除外： |
| (1) The copyrights, patents and other rights of movies, videos, scripts, manuscripts, other items obtained by licensees through the licensing agreements and the right to use the land obtained by granting, allocation or transfer shall apply the Accounting Standards for Business Enterprises No. 6—Intangible Assets. | | （一）承租人通过许可使用协议取得的电影、录像、剧本、文稿等版权、专利等项目的权利，以出让、划拨或转让方式取得的土地使用权，适用《企业会计准则第6号--无形资产》。 |
| (2) The intellectual property rights license granted by a lessor shall apply the Accounting Standards for Business Enterprises No. 14—Revenue. | | （二）出租人授予的知识产权许可，适用《企业会计准则第14号--收入》。 |
| For a lease exploring or using minerals, petroleum, natural gas and similar non-renewable resources, and lease of biological assets by a lessee, transfer of construction and business operation and other methods shall be taken to participate in the contract on franchised management rights of the construction and business operation of public infrastructure, and these Standards shall not apply. | | 勘探或使用矿产、石油、天然气及类似不可再生资源的租赁，承租人承租生物资产，采用建设经营移交等方式参与公共基础设施建设、运营的特许经营权合同，不适用本准则。 |
| Chapter II Identification, Splitting and Merger of Leases | | 第二章 租赁的识别、分拆和合并 |
| Section 1 Identification of Leases | | 第一节 租赁的识别 |
| Article 4 On the commencement date of a contract, an enterprise shall assess whether the contract is a lease or includes a lease. Where a party to a contract transfers the right to control the use of one or more identified assets for a certain period of time in return for consideration, the contract is a lease or includes a leas. | | 第四条 在合同开始日，企业应当评估合同是否为租赁或者包含租赁。如果合同中一方让渡了在一定期间内控制一项或多项已识别资产使用的权利以换取对价，则该合同为租赁或者包含租赁。 |
| Unless the contract terms and conditions change, the enterprise is not required to reassess whether the contract is a lease or includes a lease. | | 除非合同条款和条件发生变化，企业无需重新评估合同是否为租赁或者包含租赁。 |
| Article 5 To determine whether the right to control the use of identified assets within a certain period of time under a contract has been transferred, an enterprise shall assess whether a client in the contract has the right to use almost all of the economic benefits arising from the use of the identified assets during the period of use, and has the right to dominate the use of identified assets during this period of use. | | 第五条 为确定合同是否让渡了在一定期间内控制已识别资产使用的权利，企业应当评估合同中的客户是否有权获得在使用期间内因使用已识别资产所产生的几乎全部经济利益，并有权在该使用期间主导已识别资产的使用。 |
| Article 6 Identified assets shall usually be specified in a contract, and may also be implicitly specified when the assets are available to clients. However, even if a contract has specified the assets, where the supplier of the assets has substantial right to replace the assets throughout the period of use, the assets shall not be identified assets. | | 第六条 已识别资产通常由合同明确指定，也可以在资产可供客户使用时隐性指定。但是，即使合同已对资产进行指定，如果资产的供应方在整个使用期间拥有对该资产的实质性替换权，则该资产不属于已识别资产。 |
| Where the following conditions are concurrently met, it indicates that the supplier has the substantial right to replace assets: | | 同时符合下列条件时，表明供应方拥有资产的实质性替换权： |
| (1) The asset supplier has the actual capacity to replace assets throughout the period of use. | | （一）资产供应方拥有在整个使用期间替换资产的实际能力； |
| (2) The asset supplier will obtain economic benefits by exercising the right to replace assets. | | （二）资产供应方通过行使替换资产的权利将获得经济利益。 |
| Where it is difficult for an enterprise to determine whether a supplier has substantial right to replace the assets, it shall be deemed that the supplier has no substantial right to replace the assets. | | 企业难以确定供应方是否拥有对该资产的实质性替换权的，应当视为供应方没有对该资产的实质性替换权。 |
| Where a certain part of production capacity or other parts of assets is physically indistinguishable, the portion shall not be identified assets, unless it substantially represents the full capacity of the assets, thereby giving clients almost all of the economic benefits arising from the use of the assets. | | 如果资产的某部分产能或其他部分在物理上不可区分，则该部分不属于已识别资产，除非其实质上代表该资产的全部产能，从而使客户获得因使用该资产所产生的几乎全部经济利益。 |
| Article 7 Where assessing whether it has the right to obtain almost all of the economic benefits arising from the use of identified assets, an enterprise shall, within the agreed scope of the rights of assets that clients may use, consider the economic benefits generated. | | 第七条 在评估是否有权获得因使用已识别资产所产生的几乎全部经济利益时，企业应当在约定的客户可使用资产的权利范围内考虑其所产生的经济利益。 |
| Article 8 Under any of the following circumstances, it may be deemed that a client has the right to dominate the use of identified assets throughout the period of use: | | 第八条 存在下列情况之一的，可视为客户有权主导对已识别资产在整个使用期间内的使用： |
| (1) A client has the right to dominate the purposes and methods of using the identified assets throughout the period of use. | | （一）客户有权在整个使用期间主导已识别资产的使用目的和使用方式。 |
| (2) The purposes and methods of using identified assets before the beginning of the period of use have been predetermined, a client has the right to operate the assets on its own or dominate others to operate the assets by the methods determined by it throughout the period of use, or the client has designed the identified assets and the purposes and methods of using the assets throughout the period of use have been predetermined at the time of design. | | （二）已识别资产的使用目的和使用方式在使用期开始前已预先确定，并且客户有权在整个使用期间自行或主导他人按照其确定的方式运营该资产，或者客户设计了已识别资产并在设计时已预先确定了该资产在整个使用期间的使用目的和使用方式。 |
| Section 2 Splitting and Merger of Leases | | 第二节 租赁的分拆和合并 |
| Article 9 Where a contract concurrently contains multiple separate leases, the lessee and lessor shall split the contract and conduct accounting treatment respectively for all separate leases. | | 第九条 合同中同时包含多项单独租赁的，承租人和出租人应当将合同予以分拆，并分别各项单独租赁进行会计处理。 |
| Where a contract concurrently includes both leased and non-leased parts, the lessee and lessor shall split the leased and non-leased parts, unless the enterprise applies the provisions of Article 12 of these Guidelines to conduct accounting treatment. The leased part shall be subject to accounting treatment in accordance with these Guidelines, and the non-leased part shall be subject to accounting treatment in accordance with other applicable Accounting Standards for Business Enterprises. | | 合同中同时包含租赁和非租赁部分的，承租人和出租人应当将租赁和非租赁部分进行分拆，除非企业适用本准则第十二条的规定进行会计处理，租赁部分应当分别按照本准则进行会计处理，非租赁部分应当按照其他适用的企业会计准则进行会计处理。 |
| Article 10 Where the following conditions are concurrently met, use of the rights of identified assets shall constitute a separate lease in a contract: | | 第十条 同时符合下列条件的，使用已识别资产的权利构成合同中的一项单独租赁： |
| (1) A lessee may earn profits from separate use of the assets or joint use with other resources readily available. | | （一）承租人可从单独使用该资产或将其与易于获得的其他资源一起使用中获利； |
| (2) There is no high dependence or high correlation between the assets and other assets in the contract. | | （二）该资产与合同中的其他资产不存在高度依赖或高度关联关系。 |
| Article 11 When splitting the leased and non-leased parts in a contract, the lessee shall apportion the contractual consideration on the basis of the relative proportion of the sum of the individual price of each leased part and the individual price of the non-leased parts, and the lessor shall apportion the contractual consideration according to the provisions of the Accounting Standards for Business Enterprises No. 14—Revenue on the apportionment of transaction prices. | | 第十一条 在分拆合同包含的租赁和非租赁部分时，承租人应当按照各租赁部分单独价格及非租赁部分的单独价格之和的相对比例分摊合同对价，出租人应当根据《企业会计准则第14号--收入》关于交易价格分摊的规定分摊合同对价。 |
| Article 12 To simplify treatment, a lessee may choose whether to split the leased and non-leased parts included in the contract according to the category of the leased assets. A lessee choosing not to conduct splitting shall respectively merge all leased parts and their relevant non-leased parts into a lease, and conduct accounting treatment in accordance with these Standards. However, embedded derivatives that shall not be split according to the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments shall not be merged by the lessee with the leased parts for accounting treatment. | | 第十二条 为简化处理，承租人可以按照租赁资产的类别选择是否分拆合同包含的租赁和非租赁部分。承租人选择不分拆的，应当将各租赁部分及与其相关的非租赁部分分别合并为租赁，按照本准则进行会计处理。但是，对于按照《企业会计准则第22号--金融工具确认和计量》应分拆的嵌入衍生工具，承租人不应将其与租赁部分合并进行会计处理。 |
| Article 13 Two or more contracts involving leases entered into by an enterprise with a same trading party or its affiliated parties at the same time or at a similar time shall be merged into one contract for accounting when one of the following conditions is met: | | 第十三条 企业与同一交易方或其关联方在同一时间或相近时间订立的两份或多份包含租赁的合同，在符合下列条件之一时，应当合并为一份合同进行会计处理： |
| (1) The two or more contracts are entered into on the basis of the overall commercial purpose and constitute a package of transactions, and the overall commercial purpose cannot be understood if not considered as a whole. | | （一）该两份或多份合同基于总体商业目的而订立并构成一揽子交易，若不作为整体考虑则无法理解其总体商业目的。 |
| (2) The amount of consideration of a contract in the two or more contracts depends on the pricing or performance of other contracts. | | （二）该两份或多份合同中的某份合同的对价金额取决于其他合同的定价或履行情况。 |
| (3) The right to use the assets transferred by the two or more contracts shall constitute a separate lease together. | | （三）该两份或多份合同让渡的资产使用权合起来构成一项单独租赁。 |
| Chapter III Accounting Treatments for Lessees | | 第三章 承租人的会计处理 |
| Section 1 Recognition and Initial Measurement | | 第一节 确认和初始计量 |
| Article 14 On the lease inception date, a lessee shall recognize the right-of-use assets and the lease liability for the lease, except for the short-term lease and low-value asset lease that are subject to simplified treatment according to section 3 of Chapter III of these Standards. | | 第十四条 在租赁期开始日，承租人应当对租赁确认使用权资产和租赁负债，应用本准则第三章第三节进行简化处理的短期租赁和低价值资产租赁除外。 |
| “Right-of-use assets” means the right of a lessee to use the leased asset during the lease term. | | 使用权资产，是指承租人可在租赁期内使用租赁资产的权利。 |
| Lease inception date means the start date when a lessor provides leased assets for use by the lessee. | | 租赁期开始日，是指出租人提供租赁资产使其可供承租人使用的起始日期。 |
| Article 15 A lease term means the period during which a lessee has the right to use the leased assets and it is irrevocable. | | 第十五条 租赁期，是指承租人有权使用租赁资产且不可撤销的期间。 |
| Where a lessee has the option to renew lease, namely, has the right to choose to renew a lease and reasonably determine that the option will be exercised, the lease term shall also include the period covered by the option to renew lease. | | 承租人有续租选择权，即有权选择续租该资产，且合理确定将行使该选择权的，租赁期还应当包含续租选择权涵盖的期间。 |
| Where a lessee has the option to terminate lease, namely, has the right to choose to terminate lease of the assets and reasonably determine that the option will not be exercised, the lease term shall include the period covered by the option to terminate lease. | | 承租人有终止租赁选择权，即有权选择终止租赁该资产，但合理确定将不会行使该选择权的，租赁期应当包含终止租赁选择权涵盖的期间。 |
| In the event of a major event or change within the controllable scope of a lessee and where it affects whether the lessee reasonably determines that the corresponding option will be exercised, the lessee shall re-assess whether it reasonably determines that it will exercise the option to renew lease and call option or not to exercise the option to terminate lease. | | 发生承租人可控范围内的重大事件或变化，且影响承租人是否合理确定将行使相应选择权的，承租人应当对其是否合理确定将行使续租选择权、购买选择权或不行使终止租赁选择权进行重新评估。 |
| Article 16 The right-of-use assets shall be initially measured at cost. The cost includes: | | 第十六条 使用权资产应当按照成本进行初始计量。该成本包括： |
| (1) The initial measurement amount of the lease liability. | | （一）租赁负债的初始计量金额； |
| (2) Where there are lease incentives in the amount of the lease payment paid on or before the lease inception date, the relevant amount for which the lease incentives have been paid shall be deducted. | | （二）在租赁期开始日或之前支付的租赁付款额，存在租赁激励的，扣除已享受的租赁激励相关金额； |
| (3) The initial direct expenses incurred by a lessee. | | （三）承租人发生的初始直接费用； |
| (4) The expected costs of a lessee for dismantling and removing the leased assets, restoring the premises where the leased assets are located or restoring the leased assets to the status agreed in the leasing clauses. Where the aforesaid costs are incurred by production inventory, the Accounting Standards for Business Enterprises No. 1—Inventory shall apply. | | （四）承租人为拆卸及移除租赁资产、复原租赁资产所在场地或将租赁资产恢复至租赁条款约定状态预计将发生的成本。前述成本属于为生产存货而发生的，适用《企业会计准则第1号--存货》。 |
| A lessee shall recognize and measure the costs specified in item (4) of this article in accordance with the Accounting Standards for Business Enterprises No. 13-Contingencies. | | 承租人应当按照《企业会计准则第13号--或有事项》对本条第（四）项所述成本进行确认和计量。 |
| “Lease incentives” means the preference provided by a lessor for a lessee for the purposes of reaching a lease, including the funds related to a lease paid by a lessor to a lessee, and the costs paid or assumed by a lessor for a lessee. | | 租赁激励，是指出租人为达成租赁向承租人提供的优惠，包括出租人向承租人支付的与租赁有关的款项、出租人为承租人偿付或承担的成本等。 |
| “Initial direct costs” means the incremental costs incurred for reaching a lease. “Incremental costs” means the costs that will not be incurred if a company does not obtain the lease. | | 初始直接费用，是指为达成租赁所发生的增量成本。增量成本是指若企业不取得该租赁，则不会发生的成本。 |
| Article 17 Lease liabilities shall be initially measured at the present value of the lease payments that have not been paid on the lease inception date. | | 第十七条 租赁负债应当按照租赁期开始日尚未支付的租赁付款额的现值进行初始计量。 |
| When calculating the present value of the lease payments, a lessee shall adopt the interest rate implicit in the lease as the discount rate; and shall adopt its incremental borrowing rate as the discount rate, where it is unable to determine the interest rate implicit in the lease. | | 在计算租赁付款额的现值时，承租人应当采用租赁内含利率作为折现率；无法确定租赁内含利率的，应当采用承租人增量借款利率作为折现率。 |
| “Interest rate implicit in the lease” means the interest rate that, on the lease inception date, makes the aggregate present value of a lessor's lease receipts and unguaranteed residual value equal to the sum of fair value of the leased assets and initial direct costs of the lessor. | | 租赁内含利率，是指使出租人的租赁收款额的现值与未担保余值的现值之和等于租赁资产公允价值与出租人的初始直接费用之和的利率。 |
| “Lessee's incremental borrowing rate” means the interest rate that a lessee must pay for borrowing funds under similar mortgage conditions during similar periods for obtaining the assets that are close to the value of the right-of-use assets under similar economic environment. | | 承租人增量借款利率，是指承租人在类似经济环境下为获得与使用权资产价值接近的资产，在类似期间以类似抵押条件借入资金须支付的利率。 |
| Article 18 Lease payment means the funds paid by a lessee to a lessor relevant to the right to use the leased assets during the lease term, including: | | 第十八条 租赁付款额，是指承租人向出租人支付的与在租赁期内使用租赁资产的权利相关的款项，包括： |
| (1) Where there are lease incentives in the fixed payment and substantial fixed payment, the amount related to the lease incentives shall be deducted. | | （一）固定付款额及实质固定付款额，存在租赁激励的，扣除租赁激励相关金额； |
| (2) The variable lease payment that depends on the index or ratio shall be determined on the basis of the index or ratio on the lease inception date at the initial measurement. | | （二）取决于指数或比率的可变租赁付款额，该款项在初始计量时根据租赁期开始日的指数或比率确定； |
| (3) The exercise price of the purchase option, provided that the lessee reasonably determines that the option will be exercised. | | （三）购买选择权的行权价格，前提是承租人合理确定将行使该选择权； |
| (4) The funds to be paid for the termination of the lease option, provided that the lease period reflects that the lessee will terminate the lease option. | | （四）行使终止租赁选择权需支付的款项，前提是租赁期反映出承租人将行使终止租赁选择权； |
| (5) The funds expected to be paid on the basis of the guaranteed residual value provided by the lessee. | | （五）根据承租人提供的担保余值预计应支付的款项。 |
| Substantial fixed payment means the payment that may formally contain variables but is substantially unavoidable. | | 实质固定付款额，是指在形式上可能包含变量但实质上无法避免的付款额。 |
| Variable lease payment means the variable funds paid by a lessee for obtaining the right to use the leased assets during the lease period for the change in the facts or situations after the lease inception date (other than elapsing of time). Variable lease payment depending on the index or ratio includes payments linked with the Consumer Price Index, payment linked with the benchmark interest rate, and variable payment that reflects changes in the market rent rate. | | 可变租赁付款额，是指承租人为取得在租赁期内使用租赁资产的权利，向出租人支付的因租赁期开始日后的事实或情况发生变化（而非时间推移）而变动的款项。取决于指数或比率的可变租赁付款额包括与消费者价格指数挂钩的款项、与基准利率挂钩的款项和为反映市场租金费率变化而变动的款项等。 |
| Article 19 Guaranteed residual value means that a party irrelevant to a lessor provides guarantee for a lessor to ensure that the value of the leased asset at the end of the lease is a specified amount at a minimum. | | 第十九条 担保余值，是指与出租人无关的一方向出租人提供担保，保证在租赁结束时租赁资产的价值至少为某指定的金额。 |
Unguaranteed residual value means the part of the residual value of the leased assets that the lessor cannot guarantee or that is only guaranteed by the party relevant to the lessor.
．．．．．． | | 未担保余值，是指租赁资产余值中，出租人无法保证能够实现或仅由与出租人有关的一方予以担保的部分。
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