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| Notice by the Ministry of Finance of Issuing the Provisions on the Accounting Treatment of the COVID-19 Pandemic-related Rental Concessions | | 财政部关于印发《新冠肺炎疫情相关租金减让会计处理规定》的通知 |
| (No. 10 [2020] of the Ministry of Finance) | | （财会〔2020〕10号） |
| The relevant ministries and commissions of the State Council and the relevant institutions directly under the State Council; the 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; all local regulatory authorities of the Ministry of Finance; and the relevant enterprises administered by the Central Government: | | 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，财政部各地监管局，有关中央管理企业： |
| For the purposes of cooperating with the State Council and relevant departments in promoting the implementation of rent reduction or exemption policies for micro and small-sized enterprises and individual industrial and commercial households in the service industry, simplifying the accounting treatment of the COVID-19 pandemic-related rental concessions, and easing the burden on enterprises, in accordance with the Accounting Standards for Business Enterprises—Basic Standards, the Accounting Standards for Business Enterprises No. 21—Leases and other rules, the Ministry of Finance has developed the Provisions on the Accounting Treatment of the COVID-19 Pandemic-related Rental Concessions, which are hereby issued. | | 为配合国务院及相关部门关于推动服务业小微企业和个体工商户等租金减免政策的落实，简化新冠肺炎疫情相关租金减让的会计处理，减轻企业负担，根据《企业会计准则--基本准则》、《企业会计准则第21号--租赁》等，我部制定了《新冠肺炎疫情相关租金减让会计处理规定》，现予印发。 |
| In order to implement the continuous convergence and equivalence of the Accounting Standards for Business Enterprises, these Provisions do not apply to enterprises that are listed both at home and abroad and those that are listed overseas and prepare financial statements under the International Financial Reporting Standards (IFRS) or Accounting Standards for Business Enterprises as lessors. In addition, these Provisions shall be implemented among the enterprises that implement the Accounting Standards for Business Enterprises. | | 为落实企业会计准则持续趋同和等效，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作为出租人不适用本规定。除上述要求外，本规定在执行企业会计准则的企业范围内施行。 |
| Please report any problem encountered during implementation to the Ministry of Finance in a timely manner. | | 执行中有何问题，请及时反馈我部。 |
| Annex: Provisions on the Accounting Treatment of the COVID-19 Pandemic-related Rental Concessions | | 附件：新冠肺炎疫情相关租金减让会计处理规定 |
| Ministry of Finance | | 财政部 |
| June 19, 2020 | | 2020年6月19日 |
| Annex: | | 附件： |
| Provisions on the Accounting Treatment of the COVID-19 Pandemic-related Rental Concessions | | 新冠肺炎疫情相关租金减让会计处理规定 |
| These Provisions are developed in accordance with the Accounting Standards for Business Enterprises—Basic Standards, the Accounting Standards for Business Enterprises No. 21—Leases, and other rules for purposes of regulating the accounting treatment of the COVID-19 pandemic-related rental concessions. | | 为规范新冠肺炎疫情相关租金减让的会计处理，根据《企业会计准则——基本准则》、《企业会计准则第21号——租赁》等，制定本规定。 |
| I. Scope of Application and Basic Principles | | 一、适用范围和基本原则 |
| If the rent reduction, exemption, deferred payment and other rental concessions, which, directly caused by the COVID-19 pandemic, are agreed upon between the lessee and the lessor based on the existing lease contract, meet all of the following conditions, an enterprise may conduct accounting treatment in accordance with the Accounting Standards for Business Enterprises No. 21—Leases, or may choose to adopt the simplified method as set out in these Provisions: | | 由新冠肺炎疫情直接引发的、承租人与出租人就现有租赁合同达成的租金减免、延期支付等租金减让，同时满足下列条件的，企业可以按照《企业会计准则第21号——租赁》进行会计处理，也可以选择采用本规定的简化方法： |
| 1. The lease consideration after the concession is reduced or basically unchanged from that before the concession. And the lease consideration may be undiscounted or discounted at the discount rate before the concession; | | （一）减让后的租赁对价较减让前减少或基本不变，其中，租赁对价未折现或按减让前折现率折现均可； |
| 2. The concession is targeted only at the lease payments payable before June 30, 2021. The increase in the lease payments payable after June 30, 2021 does not affect the satisfaction of this condition, and the decrease in the lease payments payable after June 30, 2021 does not meet this condition; and | | （二）减让仅针对2021年6月30日前的应付租赁付款额，2021年6月30日后应付租赁付款额增加不影响满足该条件，2021年6月30日后应付租赁付款额减少不满足该条件； |
| ．．．．．． | | ．．．．．． |
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