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Notice by the Securities Association of China of Issuing Three Guidelines Including the Guidelines for the Valuation of Financial Instruments of Securities Companies
[Effective]
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中国证券业协会关于发布《证券公司金融工具估值指引》等三项指引的通知
[现行有效]
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【法宝引证码】
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| Notice by the Securities Association of China of Issuing Three Guidelines Including the Guidelines for the Valuation of Financial Instruments of Securities Companies | | 中国证券业协会关于发布《证券公司金融工具估值指引》等三项指引的通知 |
| (No. 216 [2018] of the Securities Association of China) | | （中证协发〔2018〕216号） |
| All securities companies: | | 各证券公司： |
| In 2017, the Ministry of Finance revised the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments, the Accounting Standards for Business Enterprises No. 23—Transfer of Financial Assets, the Accounting Standards for Business Enterprises No. 24—Hedge Accounting and other new standards for financial instruments. For the purposes of supporting the implementation of new standards, and providing guidance for securities companies to conduct valuation and impairment of financial instruments in a scientific and reasonable manner, the Securities Association of China developed the Guidelines for the Valuation of Financial Instruments of Securities Companies, the Guidelines for the Valuation of Equities of Non-listed Companies, and the Guidelines for the Impairment of Financial Instruments of Securities Companies, which have been voted through at the 8th meeting of the Sixth Council of the Securities Association of China, and are hereby issued. | | 2017年，财政部修订了《企业会计准则第22号--金融工具确认和计量》、《企业会计准则第23号--金融资产转移》、《企业会计准则第24号--套期会计》等新金融工具准则。为配合新准则的实施，指导证券公司科学、合理地对金融工具进行估值和减值，协会制定了《证券公司金融工具估值指引》、《非上市公司股权估值指引》及《证券公司金融工具减值指引》，已经协会第六届理事会第八次会议表决通过，现予以发布。 |
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