企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)——或有事項(xiàng).doc

Accounting Standard for Business Enterprises No. 13 - Contingencies企業(yè)會(huì)計(jì)準(zhǔn)則第13號(hào)或有事項(xiàng)Chapter I General Provisions 第一章 總則Article 1or2or3These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of Contingencies, and the disclosure of relevant information. 第一條 為了規(guī)范或有事項(xiàng)的確認(rèn)、計(jì)量和相關(guān)信息的披露，根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。Article 2 The term Contingencies refers to the conditions that formed by past transactions or events, and the outcome of which will be confirmed only by the occurrence or non-occurrence of future events. 第二條 或有事項(xiàng)，是指過去的交易或者事項(xiàng)形成的，其結(jié)果須由某些未來事項(xiàng)的發(fā)生或不發(fā)生才能決定的不確定事項(xiàng)。Article 3 Other accounting standards shall apply to the Contingencies formed by events such as employee wages and salaries, construction contracts, income taxes, business combination, leases, original insurance contracts, and re-insurance contracts. 第三條 職工薪酬、建造合同、所得稅、企業(yè)合并、租賃、原保險(xiǎn)合同和再保險(xiǎn)合同等形成的或有事項(xiàng)，適用其他相關(guān)會(huì)計(jì)準(zhǔn)則。Chapter II Recognition and Measurement 第二章 確認(rèn)和計(jì)量Article 4 The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously: (1) That obligation is a current obligation of the enterprise; (2) It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation; and (3) The amount of the obligation can be measured in a reliable way. 第四條 與或有事項(xiàng)相關(guān)的義務(wù)同時(shí)滿足下列條件的，應(yīng)當(dāng)確認(rèn)為預(yù)計(jì)負(fù)債：（一）該義務(wù)是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)；（二）履行該義務(wù)很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)；（三）該義務(wù)的金額能夠可靠地計(jì)量。Article 5 The estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation. If there is a sequent range for the necessary expenses and if all the outcomes within this range are equally likely to occur, the best estimate shall be determined in accordance with the middle estimate within the range. In other cases, the best estimate shall be conducted in accordance with the following situations, respectively: (1) If the Contingencies concern a single item, it shall be determined in the light of the most likely outcome. (2) If the Contingencies concern two or more items, the best estimate should be calculated and determined in accordance with all possible outcomes and the relevant probabilities. 第五條 預(yù)計(jì)負(fù)債應(yīng)當(dāng)按照履行相關(guān)現(xiàn)時(shí)義務(wù)所需支出的最佳估計(jì)數(shù)進(jìn)行初始計(jì)量。所需支出存在一個(gè)連續(xù)范圍，且該范圍內(nèi)各種結(jié)果發(fā)生的可能性相同的，最佳估計(jì)數(shù)應(yīng)當(dāng)按照該范圍內(nèi)的中間值確定。在其他情況下，最佳估計(jì)數(shù)應(yīng)當(dāng)分別下列情況處理：（一）或有事項(xiàng)涉及單個(gè)項(xiàng)目的，按照最可能發(fā)生金額確定。（二）或有事項(xiàng)涉及多個(gè)項(xiàng)目的，按照各種可能結(jié)果及相關(guān)概率計(jì)算確定。Article 6 To determine the best estimate, an enterprise shall take into full consideration of the risks, uncertainty, time value of money, and other factors pertinent to the Contingencies. If the time value of money is of great significance, the best estimate shall be determined after discounting the relevant future outflow of cash. 第六條 企業(yè)在確定最佳估計(jì)數(shù)時(shí)，應(yīng)當(dāng)綜合考慮與或有事項(xiàng)有關(guān)的風(fēng)險(xiǎn)、不確定性和貨幣時(shí)間價(jià)值等因素。貨幣時(shí)間價(jià)值影響重大的，應(yīng)當(dāng)通過對(duì)相關(guān)未來現(xiàn)金流出進(jìn)行折現(xiàn)后確定最佳估計(jì)數(shù)。Article 7 When all or some of the expenses necessary for the liquidation of an estimated debts of an enterprise is expected to be compensated by a third party, the compensation should be separately recognized as an asset only when it is virtually certain that the reimbursement will be obtained. The amount recognized for the reimbursement should not exceed the book value of the estimated debts. 第七條 企業(yè)清償預(yù)計(jì)負(fù)債所需支出全部或部分預(yù)期由第三方補(bǔ)償?shù)模a(bǔ)償金額只有在基本確定能夠收到時(shí)才能作為資產(chǎn)單獨(dú)確認(rèn)。確認(rèn)的補(bǔ)償金額不應(yīng)當(dāng)超過預(yù)計(jì)負(fù)債的賬面價(jià)值。Article 8 Where an executory contract turns to be a loss contract, the obligation generated from the loss contract which meets the provisions of Article 4 of these Standards shall be recognized as an estimated debts. The term executory contract refers to a contract, the contractual obligations of which fail to be performed by the relevant contracting parties, or some of the equal obligations have been performed. The term loss contract refers to a contract whose performance of the contractual obligations will inevitably incur costs in excess of the expected economic benefits. 第八條 待執(zhí)行合同變成虧損合同的，該虧損合同產(chǎn)生的義務(wù)滿足本準(zhǔn)則第四條規(guī)定的，應(yīng)當(dāng)確認(rèn)為預(yù)計(jì)負(fù)債。待執(zhí)行合同，是指合同各方尚未履行任何合同義務(wù)，或部分地履行了同等義務(wù)的合同。虧損合同，是指履行合同義務(wù)不可避免會(huì)發(fā)生的成本超過預(yù)期經(jīng)濟(jì)利益的合同。Article 9 The future operating losses of an enterprise shall not be recognized as estimated debts. 第九條 企業(yè)不應(yīng)當(dāng)就未來經(jīng)營虧損確認(rèn)預(yù)計(jì)負(fù)債。Article 10 If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts. The simultaneous existence of the following situations indicates that the enterprise has undertaken the restructuring obligation: (1) Having a detailed and formal restructuring plan, which consists of the businesses concerning restructuring, the main places, the number of employees to be compensated and the nature of their posts, the expected expenditure for the recombination, the execution time of the plan; and (2) The restructuring plan has been proclaimed to the general public. The term restructuring refers to the act of implementing a plan made and controlled by an enterprise, which may substantially change the organizational form, business scope or operating manner of the enterprise. 第十條 企業(yè)承擔(dān)的重組義務(wù)滿足本準(zhǔn)則第四條規(guī)定的，應(yīng)當(dāng)確認(rèn)預(yù)計(jì)負(fù)債。同時(shí)存在下列情況時(shí)，表明企業(yè)承擔(dān)了重組義務(wù)：（一）有詳細(xì)、正式的重組計(jì)劃，包括重組涉及的業(yè)務(wù)、主要地點(diǎn)、需要補(bǔ)償?shù)穆毠と藬?shù)及其崗位性質(zhì)、預(yù)計(jì)重組支出、計(jì)劃實(shí)施時(shí)間等；（二）該重組計(jì)劃已對(duì)外公告。重組，是指企業(yè)制定和控制的，將顯著改變企業(yè)組織形式、經(jīng)營范圍或經(jīng)營方式的計(jì)劃實(shí)施行為。Article 11 The enterprise shall determine the amount of estimated debts in the light of the direct expenditure pertinent to the restructuring. The direct expenditure exclude the expenses for the pre-post training of the employees who stay on to work, market promotion, new systems, marketing network, etc. 第十一條 企業(yè)應(yīng)當(dāng)按照與重組有關(guān)的直接支出確定預(yù)計(jì)負(fù)債金額。直接支出不包括留用職工崗前培訓(xùn)、市場推廣、新系統(tǒng)和營銷網(wǎng)絡(luò)投入等支出。Article 12 An enterprise shall check the book value of the estimated debts on the balance sheet date. If there is any exact evidence indicating that the book value cannot really reflect the current best estimate, the enterprise shall adjust the book value in accordance with the current best estimate. 第十二條 企業(yè)應(yīng)當(dāng)在資產(chǎn)負(fù)債表日對(duì)預(yù)計(jì)負(fù)債的賬面價(jià)值進(jìn)行復(fù)核。有確鑿證據(jù)表明該賬面價(jià)值不能真實(shí)反映當(dāng)前最佳估計(jì)數(shù)的，應(yīng)當(dāng)按照當(dāng)前最佳估計(jì)數(shù)對(duì)該賬面價(jià)值進(jìn)行調(diào)整。Article 13 Any enterprise may not recognize any contingent debts or contingent asset. The term contingent debts refers to a potential obligation caused by past transactions or events and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events; or refers to a current obligation caused by a past transaction or event but is not recognized because the performance of the obligation is not likely to incur an outflow of economic benefits from the enterprise or because the amount of the obligation cannot be measured in a reliable way. The term contingent asset refers to a potential asset caused by a past transaction or event and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events.第十三條 企業(yè)不應(yīng)當(dāng)確認(rèn)或有負(fù)債和或有資產(chǎn)。或有負(fù)債，是指過去的交易或者事項(xiàng)形成的潛在義務(wù)，其存在須通過未來不確定事項(xiàng)的發(fā)生或不發(fā)生予以證實(shí)；或過去的交易或者事項(xiàng)形成的現(xiàn)時(shí)義務(wù)，履行該義務(wù)不是很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)或該義務(wù)的金額不能可靠計(jì)量。或有資產(chǎn)，是指過去的交易或者事項(xiàng)形成的潛在資產(chǎn)，其存在須通過未來不確定事項(xiàng)的發(fā)生或不發(fā)生予以證實(shí)。Chapter III Disclosure 第三章 披露Article 14 An enterprise shall, in its notes, disclose the information pertinent to the Contingencies as follows: (1) Estimated debts (a) The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits; (b) The changes at the beginning and the end of the period, and the current changes in the estimated debts; (c) The amount of expected compensations pertinent to the estimated debts, and the amount of excepted compensation that has been recognized in the current period. (2) Contingent debts(excluding those contingent liabilities that caused little possibility of any outflow of economic benefits). (a) The types and causes of the contingent debts , consisting of the contingent debts arising from discounted commercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided for the debts of other enterprises; (b) An explanation for the uncertainty of the outflow of the economic benefits; (c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained. (3) In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cau