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Accounting Standards for Enterprises No. 22 – Recognition and Measurement of Financial Instruments
(No. 3 [2006], Feb. 25, 2006)
| | 企业会计准则第22号－－金融工具确认和计量
（财会[2006]3号 二○○六年二月十五日）
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Chapter I General Principles
| | 第一章 总则
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Article 1 The present Standards are formulated according to the Accounting Standards for Enterprises – Basic Principles for the purpose of regulating the recognition and measurement of financial instruments.
| | 第一条 为了规范金融工具的确认和计量，根据《企业会计准则--基本准则》，制定本准则。
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Article 2 The term "financial instruments" refers to the contracts whereby the financial assets of an enterprise are formed and whereby the financial liabilities or right instruments of any other entity are formed.
| | 第二条 金融工具，是指形成一个企业的金融资产，并形成其他单位的金融负债或权益工具的合同。
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Article 3 The term "derivative instruments" refers to the financial instruments or other contracts which the present Standards deal with and which are characterized by the following:
| | 第三条 衍生工具，是指本准则涉及的、具有下列特征的金融工具或其他合同：
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(1) The value thereof varies with particular interest rates, prices of financial instruments, prices of commodities, foreign exchange rates, price indexes, cost indexes, credit ratings, credit indexes, and other similar variables; if the variable is a non-financial variable, there shall not exist any special relationship between such variable and any party to the contract;
| | （一）其价值随特定利率、金融工具价格、商品价格、汇率、价格指数、费率指数、信用等级、信用指数或其他类似变量的变动而变动，变量为非金融变量的，该变量与合同的任一方不存在特定关系；
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(2) No initial net investment is required or, as compared to other types of contracts that have similar responses to the market changes, very little initial net investment is required;
| | （二）不要求初始净投资，或与对市场情况变化有类似反应的其他类型合同相比，要求很少的初始净投资；
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(3) It is settled at a certain future date.
Derivative instruments include forward contracts, futures contracts, exchanges and options, as well as the instruments that contain one or more of the features of a forward contract, futures contract, exchange or option.
| | （三）在未来某一日期结算。
衍生工具包括远期合同、期货合同、互换和期权，以及具有远期合同、期货合同、互换和期权中一种或一种以上特征的工具。
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Article 4 The following items shall be governed by other relevant accounting standards:
| | 第四条 下列各项适用其他相关会计准则：
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(1) The long-term equity investments as regulated by the Accounting Standards for Enterprises No. 2 – Long-term Equity Investment shall be governed by the Accounting Standards for Enterprises No. 2 – Long-term Equity Investment;
| | （一）由《企业会计准则第2 号--长期股权投资》规范的长期股权投资，适用《企业会计准则第2 号--长期股权投资》。
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(2) The share-based payments as regulated by the Accounting Standards for Enterprises No. 11 – Share-based Payments shall be governed by the Accounting Standards for Enterprises No. 11 – Share-based Payments;
| | （二）由《企业会计准则第11 号--股份支付》规范的股份支付，适用《企业会计准则第11 号--股份支付》。
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(3) For the restructuring of debts, the Accounting Standards for Enterprises No. 12 – Debt Restructuring shall apply;
| | （三）债务重组，适用《企业会计准则第12 号--债务重组》。
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(4) For the rights available from the settlement of anticipated debts, the Accounting Standards for Enterprises No. 13 – Contingencies shall apply;
| | （四）因清偿预计负债获得补偿的权利，适用《企业会计准则第13 号--或有事项》。
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(5) For the contingent consideration contracts of the combining parties in business combinations, the Accounting Standards for Enterprises No. 2 – Business Combination shall apply;
| | （五）企业合并中合并方的或有对价合同，适用《企业会计准则第20 号--企业合并》。
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(6) For the rights and obligations involved in a lease, the Accounting Standards for Enterprises No. 21 – Leases shall apply;
| | （六）租赁的权利和义务，适用《企业会计准则第21 号--租赁》。
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(7) For the transfer of financial assets, the Accounting Standards for Enterprises No. 23 – Transfer of Financial Assets shall apply;
| | （七）金融资产转移，适用《企业会计准则第23 号--金融资产转移》。
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(8) For hedges, the Accounting Standards for Enterprises No. 24 – Hedging shall apply;
| | （八）套期保值，适用《企业会计准则第24 号--套期保值》。
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(9) For the rights and obligations involved in the original insurance contracts, the Accounting Standards for Enterprises No. 25 – Original Insurance Contracts shall apply;
| | （九）原保险合同的权利和义务，适用《企业会计准则第25 号--原保险合同》。
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(10) For the rights and obligations involved in a re-insurance contract, the Accounting Standards for Enterprises No. 26 – Re-insurance Contracts shall apply;
| | （十）再保险合同的权利和义务，适用《企业会计准则第26 号--再保险合同》。
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(11) For the equity instruments as issued by an enterprise, the Accounting Standards for Enterprises No. 37 – Presentation of Financial Instruments shall apply.
| | （十一）企业发行的权益工具，适用《企业会计准则第37 号--金融工具列报》
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Article 5 The present Standards do not regulate the irrevocable credit commitments as offered by enterprises (i.e., commitments to grant loans), with the exception of the following:
| | 第五条 本准则不涉及企业作出的不可撤销授信承诺（即贷款承诺）。但是，下列贷款承诺除外：
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(1) the designated commitments to grant loans made to the financial liabilities which are measured at their fair values and the variation of which is included into the current profits and losses;
| | （一）指定为以公允价值计量且其变动计入当期损益的金融负债的贷款承诺。
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(2) the commitments to grants which can be settled with the net amount of cash or which can be settled by way of exchange or by issuing any other financial instruments; and
| | （二）能够以现金净额结算，或通过交换或发行其他金融工具结算的贷款承诺。
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(3) the commitments to grant loans at an interest rate that is lower than the market interest rate.
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises No. 13 – Contingencies shall apply.
| | （三）以低于市场利率贷款的贷款承诺。
本准则不涉及的贷款承诺，适用《企业会计准则第13 号--或有事项》。
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Article 6 The present Standards do not regulate the contracts which are concluded for the stipulated purchase, sale or purposes of use, and, when the time becomes mature, non-financial items are bought or sold as a performance of the contract. However, the contracts which can be settled with cash or the net amount of other financial instruments or which can be bought or sold and settled by exchanging financial instruments shall be governed by the present Standards.
| | 第六条 本准则不涉及按照预定的购买、销售或使用要求所签订，并到期履约买入或卖出非金融项目的合同。但是，能够以现金或其他金融工具净额结算，或通过交换金融工具结算的买入或卖出非金融项目的合同，适用本准则。
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Chapter II Classification of Financial Assets and Financial Liabilities
| | 第二章 金融资产和金融负债的分类
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Article 7 Financial assets shall be classified into the following 4 categories when they are initially recognized:
| | 第七条 金融资产应当在初始确认时划分为下列四类：
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(1) The financial liabilities which are measured at their fair values and whose variation is included into the current profits and losses, including transactional financial assets and the financial assets which are measured at their fair values and whose variation is included in the current profits and losses;
| | （一）以公允价值计量且其变动计入当期损益的金融资产，包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产；
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(2) The investments which are held to their maturity;
| | （二）持有至到期投资；
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(3) Loans and the receivables; and
| | （三）贷款和应收款项；
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(4) Financial assets available for sale.
| | （四）可供出售金融资产。
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Article 8 Financial liabilities shall be classified into the following two categories when they are initially recognized:
| | 第八条 金融负债应当在初始确认时划分为下列两类：
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(1) The financial liabilities which are measured at their fair values and whose variation is included in the current profits and losses, including transactional financial liabilities and the designated financial liabilities which are measured at their fair values and whose variation is included in the current profits and losses; and
| | （一）以公允价值计量且其变动计入当期损益的金融负债，包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债；
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(2) Other financial liabilities.
| | （二）其他金融负债。
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Article 9 The financial assets and liabilities that meet any of the following requirements shall be classified as transactional financial assets or financial liabilities:
| | 第九条 金融资产或金融负债满足下列条件之一的，应当划分为交易性金融资产或金融负债：
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(1) The said financial asset or financial liability being acquired or undertaken mainly for the purpose of selling or repurchase in the near future;
| | （一）取得该金融资产或承担该金融负债的目的，主要是为了近期内出售或回购。
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(2) Forming a part of the identifiable combination of financial instruments which are managed in a centralized way, and for which there are objective evidences that prove that the enterprise will manage the combination by way of short-term profit-making in the near future;
| | （二）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。
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(3) Being a derivative instrument. However, the designated derivative instruments which are effective hedging instruments, the derivative instruments which are financial guarantee contracts, and the derivative instruments which are connected with the equity instrument investments for which there is no quotation in the active market, whose fair value cannot be reliably measured, and which shall be settled by delivering the said equity instruments, shall be excluded.
| | （三）属于衍生工具。但是，被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。
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Article 10 Only the financial assets and financial liabilities that meet any of the following requirements can be designated, when they are initially recognized, as a financial asset or financial liability as measured at its fair value and whose variation is included in the current profits and losses:
| | 第十条 除本准则第二十一条和第二十二条的规定外，只有符合下列条件之一的金融资产或金融负债，才可以在初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债：
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(1) The designation is able to eliminate or obviously reduce the discrepancies in the recognition or measurement of relevant gains or losses arising from the different basis of measurement of the financial asset or financial liability;
| | （一）该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况。
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(2) The official written documents of risk management or investment strategies of the enterprise concerned have described that the said combination of financial assets, the said combination of financial liabilities, or the combination of financial assets and financial liabilities will be managed and evaluated on the basis of their fair values and will be reported to the key management personnel.
The equity investment instruments for which there is no quotation in the active market and whose fair value cannot be reliably measured shall not be designated as a financial asset which is measured at its fair value and whose variation is included into the current profits and losses.
The active market is one which is concurrently featured by the following:
| | （二）企业风险管理或投资策略的正式书面文件已载明，该金融资产组合、该金融负债组合、或该金融资产和金融负债组合，以公允价值为基础进行管理、评价并向关键管理人员报告。
在活跃市场中没有报价、公允价值不能可靠计量的权益工具投资，不得指定为以公允价值计量且其变动计入当期损益的金融资产。
活跃市场，是指同时具有下列特征的市场：
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(1) The objects of transaction in the market are homogeneous;
| | （一）市场内交易的对象具有同质性；
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(2) Buyers and sellers are available at any time to carry out the deal at their own free will; and
| | （二）可随时找到自愿交易的买方和卖方；
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(3) The pricing information of the market is open.
| | （三）市场价格信息是公开的。
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Article 11 The term "held-to-maturity investment" refers to a non-derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the enterprise is able to hold until its maturity. The following non-derivative financial assets shall not be classified as investments held to their maturity:
| | 第十一条 持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。下列非衍生金融资产不应当划分为持有至到期投资：
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(1) The designated non-derivative financial assets which, at their initial recognition, are measured at their fair values and whose variation is included in the current profits and losses;
| | （一）初始确认时被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产；
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(2) The non-derivative financial assets which are designated as sellable at their initial recognition; and
| | （二）初始确认时被指定为可供出售的非衍生金融资产；
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(3) Loans and receivables.
An enterprise shall make an appraisal of its purpose of holding and ability to hold at the date of balance sheet. Where there is any change, it shall be dealt with according to the present Standards.
| | （三）贷款和应收款项。
企业应当在资产负债表日对持有意图和能力进行评价。发生变化的，应当按照本准则有关规定处理。
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Article 12 The existence of any of the following circumstances shows that the enterprise concerned does not have a clear intention to hold the financial asset investment until its maturity:
| | 第十二条 存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期：
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(1) The term of holding the financial asset is indefinite;
| | （一）持有该金融资产的期限不确定。
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(2) It will sell the financial asset when any of the following changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the sources and conditions of financing, or foreign exchange risk, etc., with, however, the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and which is difficult to be reasonably predicted;
| | （二）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外。
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(3) The issuer of the financial asset can settle it with a sum which is obviously lower than the post-amortization cost;
| | （三）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿。
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(4) Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial asset till its maturity.
| | （四）其他表明企业没有明确意图将该金融资产持有至到期的情况。
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Article 13 The post-amortization cost of a financial asset or financial liability refers to the following adjusted results of the initially recognized amount of the financial asset or financial liability:
| | 第十三条 金融资产或金融负债的摊余成本，是指该金融资产或金融负债的初始确认金额经下列调整后的结果：
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(1) after deducting the already paid principal;
| | （一）扣除已偿还的本金；
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(2) after multiplying or subtracting the accumulative amount of amortization incurred from amortizing the balance between the initially recognized amount and the amount of the maturity date by employing the actual interest rate method; and
| | （二）加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额；
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(3) after deducting the impairment losses that have actually incurred (applicable to financial assets only).
| | （三）扣除已发生的减值损失（仅适用于金融资产）。
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Article 14 The actual interest rate method refers to the method whereby the post-amortization costs and the interest incomes of different installments or interest expenses are calculated according to the actual interest rates of the financial asset or financial liabilities (including a set of financial assets or financial liabilities).
The actual interest rate refers to the interest rate used to cash the future cash flow of a financial asset or financial liability within the predicted term of existence or within a shorter applicable term into the current carrying amount of the financial asset or financial liability.
When determining the actual interest rate, the future cash flow shall be predicted on the basis of taking into account all the contractual stipulations concerning the financial asset or financial liability (including the right to repay the loan ahead of schedule, call options, similar options, etc.), but the future credit losses shall not be taken into account.
The various fee charges, trading expenses, premiums or reductions, etc. which are paid or collected by the parties to a financial asset or financial liability contract and which form a part of the actual interest rate shall be taken into account in the determination of the actual interest rate. Where the future cash flow or term of existence of a financial asset or financial liability cannot be reliably predicted, the contractual cash flow of the financial asset or financial liability for the whole term of the contract shall be taken into account.
| | 第十四条 实际利率法，是指按照金融资产或金融负债（含一组金融资产或金融负债）的实际利率计算其摊余成本及各期利息收入或利息费用的方法。
实际利率，是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量，折现为该金融资产或金融负债当前账面价值所使用的利率。
在确定实际利率时，应当在考虑金融资产或金融负债所有合同条款（包括提前还款权、看涨期权、类似期权等）的基础上预计未来现金流量，但不应当考虑未来信用损失。
金融资产或金融负债合同各方之间支付或收取的、属于实际利率组成部分的各项收费、交易费用及溢价或折价等，应当在确定实际利率时予以考虑。金融资产或金融负债的未来现金流量或存续期间无法可靠预计时，应当采用该金融资产或金融负债在整个合同期内的合同现金流量。
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Article 15 The existence of any of the following circumstances shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity:
| | 第十五条 存在下列情况之一的，表明企业没有能力将具有固定期限的金融资产投资持有至到期：
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(1) Having no available financial resources to continuously provide capital support to the financial asset investment so as to hold the financial asset investment until its maturity;
| | （一）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使该金融资产投资持有至到期。
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(2) Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment until its maturity;
| | （二）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期。
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(3) Any other circumstance which shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity.
| | （三）其他表明企业没有能力将具有固定期限的金融资产投资持有至到期的情况。
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Article 16 Where an enterprise sells any of its outstanding held-to-maturity investment within the current accounting year or re-classifies it as the amount of sellable financial asset, and the such amount is considerably large as compared to the amount before such investment is sold or re-classified, the surplus of such investment shall be re-classified as a sellable financial asset, and the said financial asset shall not be classified as a held-to-maturity investment within the current accounting year and the following two complete accounting years. However, the following circumstances shall be excluded:
| | 第十六条 企业将尚未到期的某项持有至到期投资在本会计年度内出售或重分类为可供出售金融资产的金额，相对于该类投资在出售或重分类前的总额较大时，应当将该类投资的剩余部分重分类为可供出售金融资产，且在本会计年度及以后两个完整的会计年度内不得再将该金融资产划分为持有至到期投资。但是，下列情况除外：
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(1) The date of sale or re-classification is close to the maturity date or the repo date of the said investment (e.g., within 3 months prior to maturity), and the changes of the market interest rates will produce little impact upon the fair value of the said investment;
| | （一）出售日或重分类日距离该项投资到期日或赎回日较近（如到期前三个月内），市场利率变化对该项投资的公允价值没有显著影响。
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(2) The balance is sold or re-classified after almost all the initial principal has been repaid by way of repayment at fixed intervals or repayment ahead of schedule as stipulated in the contract;
| | （二）根据合同约定的定期偿付或提前还款方式收回该投资几乎所有初始本金后，将剩余部分予以出售或重分类。
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(3) The sale or re-classification is caused by an independent event that the enterprise cannot control, that is predicted not to occur again, and that is hard to be reasonably predicted. Such events include:
| | （三）出售或重分类是由于企业无法控制、预期不会重复发生且难以合理预计的独立事项所引起。此种情况主要包括：
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i. The held-to-maturity investment is sold due to the serious worsening of the credit situation of the investee;
| | 1．因被投资单位信用状况严重恶化，将持有至到期投资予以出售；
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ii. The held-to-maturity investment is sold due to the fact that the relevant tax regulations have canceled the relevant policies regarding the pre-tax credit of interest taxes against the held-to-maturity investment or have remarkably reduced the pre-tax creditable amount;
| | 2．因相关税收法规取消了持有至到期投资的利息税前可抵扣政策，或显著减少了税前可抵扣金额，将持有至到期投资予以出售；
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iii. The held-to-maturity investment is sold due to any important business combination or disposal so as to maintain the prevailing interest risk position or maintain the prevailing credit risk policies;
．．．．．． | | 3．因发生重大企业合并或重大处置，为保持现行利率风险头寸或维持现行信用风险政策，将持有至到期投资予以出售；
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