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Accounting Standards for Enterprises No. 2 – Long-term Equity Investments
(No. 3 [2006] of the Ministry of Finance February 15, 2006)
| | 企业会计准则第2号－－长期股权投资
（财会[2006]3号 二○○六年二月十五日）
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Chapter I General Provisions
| | 第一章 总则
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Article 1 For the purpose of regulating the recognition and measurement of long-term equity investments, and disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.
| | 第一条 为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
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Article 2 The following items shall be governed by other relevant accounting standards:
| | 第二条 下列各项适用其他相关会计准则：
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(1)The translation of long term equity investments in foreign currencies shall be governed by the Accounting Standards for Enterprises No. 19 - Foreign Currency Translation; and
| | （一）外币长期股权投资的折算，适用《企业会计准则第19 号——外币折算》。
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(2)The long term investments which haven't been dealt with by these Standards shall be governed by the Accounting Standards for Enterprises No. 22 - Recognition and measurement of Financial Instruments.
| | （二）本准则未予规范的长期股权投资，适用《企业会计准则第22 号——金融工具确认和计量》。
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Chapter II Initial Measurement
| | 第二章 初始计量
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Article 3 The initial cost of long-term equity investment formed by enterprise merger shall be determined according to the following provisions:
| | 第三条 企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本：
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(1)For the merger of enterprises under the same control, if the consideration of the merging enterprise is that it will make payment in cash, transfer non-cash assets or bear its debts, it shall, on the day of merger, treat the share of the carrying amount of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The difference between the initial cost of the long-term equity investment and the payment in cash, non-cash assets transferred as well as the carrying amount of the debts borne by the merging party shall offset against the capital reserve. If the capital reserve is insufficient, the retained earnings shall be adjusted.
If the consideration of the merging enterprise is that it will issue equity securities, it shall, on the day of merger, regard the share of the carrying amount of the owner's equity of the merged enterprise as the initial cost of the long-term equity investment. The total par value of the stocks issued shall be regarded as the capital stock, while the difference between the initial cost of the long-term equity investment and total par value of the shares issued shall offset against the capital reserve. If the capital reserve is insufficient, the retained earnings shall be adjusted.
| | （一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。
合并方以发行权益性证券作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。按照发行股份的面值总额作为股本，长期股权投资初始投资成本与所发行股份面值总额之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。
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(2)For the merger under the same control, the merging party shall, on the day of merger, regard the merger costs determined under the Accounting Standards for Enterprises No. 20 – Merger of Enterprises as the initial cost of the long-term equity investment.
| | （二）非同一控制下的企业合并，购买方在购买日应当按照《企业会计准则第20 号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
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Article 4 Except for the long-term equity investments formed by the merger of enterprises, the initial cost of a long-term equity investment acquired by other means shall be determined according to the following provisions:
| | 第四条 除企业合并形成的长期股权投资以外，其他方式取得的长期股权投资，应当按照下列规定确定其初始投资成本：
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(1)The initial cost of a long-term equity investment obtained by making cash payment shall be the purchase price which is actually paid. The initial cost includes the expenses directly relevant to the obtainment of the long-term equity investment, taxes and other necessary expenses.
| | （一）以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
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(2)The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.
| | （二）以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。
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(3)The initial cost of a long-term equity investment made by an investor shall be the value stipulated in the investment contract or agreement with the exception of those of unfair value as is stipulated in the contract or agreement.
| | （三）投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。
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(4)The initial cost of a long-term investment obtained by the exchange of non-monetary assets shall be determined under the Accounting Standards for Enterprises No. 7 – Exchange of Non-monetary Assets.
| | （四）通过非货币性资产交换取得的长期股权投资，其初始投资成本应当按照《企业会计准则第7 号——非货币性资产交换》确定。
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(5)The initial cost of a long-term equity investment obtained by debt restructuring shall be determined under Accounting Standards for Enterprises No. 12 – Debt Restructuring.
．．．．．． | | （五）通过债务重组取得的长期股权投资，其初始投资成本应当按照《企业会计准则第12 号——债务重组》确定。
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