企业会计准则第12号——债务重组.doc

Accounting Standard for Business Enterprises No. 12 - Debt restructurings企业会计准则第12号债务重组Chapter I General Provisions 第一章 总则Article 1 These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of debt restructuring, and disclosing of the relevant information,. 第一条 为了规范债务重组的确认、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。Article 2 The term debt restructuring refers to an event in which the terms of a debt are given in as a result of a mutual agreement between a debtor and a creditor or a judgment of a court when the debtor gets into a financial problem. 第二条 债务重组，是指在债务人发生财务困难的情况下，债权人按照其与债务人达成的协议或者法院的裁定作出让步的事项。Article 3 The manners of debt restructuring mainly include:(1) The liquidation of a debt by asset; (2) The conversion of a debt into capital; (3) The modification of other terms of a debt such as deduction of principal or interest of a debt, excluding the two manners aforesaid ; (4) A combination of the three aforesaid manners . 第三条 债务重组的方式主要包括：（一）以资产清偿债务；（二）将债务转为资本；（三）修改其他债务条件，如减少债务本金、减少债务利息等，不包括上述（一）和（二）两种方式；（四）以上三种方式的组合等。Chapter II Accounting Treatment of Debtors 第二章 债务人的会计处理Article 4 When a debt is liquidated by cash, the debtor shall include the difference between the book value of the debt to be restructured and the actual cash payment into the current profits and losses. 第四条 以现金清偿债务的，债务人应当将重组债务的账面价值与实际支付现金之间的差额，计入当期损益。Article 5 When a debt is liquidated by a non-cash asset, the debtor shall include the difference between the book value of the debt to be restructured and the fair value of the non-cash asset transferred into the current profits and losses. The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses. 第五条 以非现金资产清偿债务的，债务人应当将重组债务的账面价值与转让的非现金资产公允价值之间的差额，计入当期损益。转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。Article 6 When a debt is converted into capital, the debtor shall recognize the total par value of shares, to which the creditor becomes entitled for waiver of the credit, as stock of capital(or paid-in capital) and shall recognize the difference between the total amount of the fair value of the shares and the stock of capital(or paid-in capital) as capital reserve. The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses. 第六条 将债务转为资本的，债务人应当将债权人放弃债权而享有股份的面值总额确认为股本（或者实收资本），股份的公允价值总额与股本（或者实收资本）之间的差额确认为资本公积。重组债务的账面价值与股份的公允价值总额之间的差额，计入当期损益。Article 7 Where other terms of a debt are modified, the debtor shall regard the post-modification fair value of the debt as the entry value of the restructured debt, and shall include the difference between the book value of the debt to be restructured and the entry value of the restructured debt in the current profits and losses. If the post-modification terms of a debt concern any contingent payment and if the contingent payment meets the conditions for the recognition of expected liabilities as prescribed in the Accounting Standards for Enterprises No. 13 - Contingencies, the debtor shall recognize the contingent sum payable as expected liability, and shall include the difference between the book value of the debt to be restructured and the aggregate amount of the entry value of the restructured debt and the expected amount of liability in the current profits and losses. The term contingent sum payable refers to the payable sum in the light of the occurrence of a future event that is uncertain. 第七条 修改其他债务条件的，债务人应当将修改其他债务条件后债务的公允价值作为重组后债务的入账价值。重组债务的账面价值与重组后债务的入账价值之间的差额，计入当期损益。修改后的债务条款如涉及或有应付金额，且该或有应付金额符合企业会计准则第13 号或有事项中有关预计负债确认条件的，债务人应当将该或有应付金额确认为预计负债。重组债务的账面价值，与重组后债务的入账价值和预计负债金额之和的差额，计入当期损益。或有应付金额，是指需要根据未来某种事项出现而发生的应付金额，而且该未来事项的出现具有不确定性。Article 8 Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards. 第八条 债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。Chapter III Accounting Treatments of the Creditor 第三章 债权人的会计处理Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses. If the creditor has made provision for the impairment of the credit, he shall first offset the aforesaid difference against the impairment provision, then include the shortfall in the current profits and losses. 第九条 以现金清偿债务的，债权人应当将重组债权的账面余额与收到的现金之间的差额，计入当期损益。债权人已对债权计提减值准备的，应当先将该差额冲减减值准备，减值准备不足以冲减的部分，计入当期损益。Article 10 When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards. 第十条 以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。Article 11 When a debt is converted into capital, the creditor shall recognize the fair value of the shares to which it becomes entitled as investment to the debtor and shall handle the difference between the book balance of the debt to be restructured and the fair value of the shares in accordance with Article 9 of these Standards. 第十一条 将债务转为资本的，债权人应当将享有股份的公允价值确认为对债务人的投资，重组债权的账面余额与股份的公允价值之间的差额，比照本准则第九条的规定处理。Article 12 When other terms of a debt are modified, the creditor shall recognize the fair value of the credit after the modification of other terms of the debt as the book value of the restructured debt and shall handle the book balance of the debt to be restructured and the book value of the restructured debt in accordance with Article 9 of these Standards. If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt. The term contingent sum receivable refers to the receivable sum in the light of the occurrence of a future event that is uncertain. 第十二条 修改其他债务条件的，债权人应当将修改其他债务条件后的债权的公允价值作为重组后债权的账面价值，重组债权的账面余额与重组后债权的账面价值之间的差额，比照本准则第九条的规定处理。修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。或有应收金额，是指需要根据未来某种事项出现而发生的应收金额，而且该未来事项的出现具有不确定性。Article 13 Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non- cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards. 第十三条 债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。Chapter IV Disclosure 第四章 披露Article 14 The debtor shall, in its notes, disclose the information concerning debt restructuring as follows: (1) The manners of debt restructuring; (2) The total amount of the gains of debt restructuring, which is confirmed; (3) The increment amount of stock capital(or pain-in capital) due to debt-to- capital conversion;(4) The contingent sum payable; and (5) The methods and basis for the ascertainment of the fair value of the non- cash asset transferred in a debt restructuring, the fair value of the shares converted by the debt, and the fair value of the debt after the modification of other terms of the debt. 第十四条 债务人应当在附注中披露与债务重组有关的下列信息：（一）债务重组方式。（二）确认的债务重组利得总额。（三）将债务转为资本所导致的股本（或者实收资本）增加额。（四）或有应付金额。（五）债务重组中转让的非现金资产的公允价值、由债务转成的股份的公允价值和修改其他债务条件后债务的公允价值的确定方法及依据。Article 15 A creditor shall, in its notes, disclose the information concerning debt restructuring as follows: (1) The manners of debt restructuring; (2) The total amount of the loss of debt restructuring, which is recognized; (3) The increment amount of investment and the proportion to the total shares of the debtor due to credit-to-share conversion; (4) The contingent sum receivable; and (5) The methods and basis for the confirmation of the fair value of the non- cash asset received in a debt restructuring, the fair value of the shares converted by the credit, and the fair value of the credit after the modification of other terms of the debt. 第十五条 债权人应当在附注中披露与债务重组有关的下列信息：（一）债务重组方式。（二）确认的债务重组损失总额。（三）债权转为股份所导致的投资增加额及该投资占债务人股份总额的比例。（四）或有应收金额。（五）债务重组中受让的非现金资产的公允价值、由债权转成的股份的公允价值和修改其他债务条件后债权的公允价值的确定方法及依据。