【中英文對照版】監(jiān)管規(guī)則適用指引-會計類第1號

監(jiān)管規(guī)則適用指引一一會計類第1號GuidelinesfortheApplicationofRegulatoryRules-AccountingNo.1制定機關：中國證券監(jiān)督管理委員會公布日期：2020.11.13施行日期：2020.11.13效力位階：部門規(guī)范性文件法規(guī)類別：證券監(jiān)督管理機構與市場監(jiān)管證券發(fā)行與承銷IssuingAuthority：ChinaSecuritiesRegulatoryCommissionDateIssued：11-13-2020EffectiveDate：11-13-2020LevelofAuthority：DepartmentalRegulatoryDocumentsAreaofLaw：SecuritiesRegulatoryInstitutionsandMarketSupervisionandManagementSecuritiesOfferingandUnderwritingGuidelinesfortheApplicationofRegulatoryRules-AccountingNo.1(ChinaSecuritiesRegulatoryCommissiononNovember13,2020)1-1Recognitionandclassificationofspecialequityinvestment1-2Judgmentofsignificantimpact1-3Applicationoftheequitymethodunderspecialmatters1-4Accountingtreatmentoftheparentcompanywhenasubsidiaryusesundistributedprofitstoincreasecapital監(jiān)管規(guī)則適用指引一一會計類第1號（中國證監(jiān)會2020年n月13日）1-1特殊股權投資的確認與分類1-2重大影響的判斷1-3特殊事項下權益法的應用1-4子公司以未分配利潤轉增資本時，母公司的會計處理1-5Recognitionofmergerofenterprises1-5同一控制下企業(yè)合并的認定comprehensiveincome,andotherchangesinowner'sequityonthebasisoftheshareholdingratio.監(jiān)管實踐發(fā)現，部分公司在對被投資單位因同一控制下企業(yè)合并等特殊事項導致凈資產發(fā)生變動時如何應用權益法，對準則的理解存在偏差和分歧?，F就以下特殊事項應用權益法的意見如下：一、聯營企業(yè)發(fā)生同一控制下企業(yè)合監(jiān)管實踐發(fā)現，部分公司在對被投資單位因同一控制下企業(yè)合并等特殊事項導致凈資產發(fā)生變動時如何應用權益法，對準則的理解存在偏差和分歧?，F就以下特殊事項應用權益法的意見如下：一、聯營企業(yè)發(fā)生同一控制下企業(yè)合Mergerofajointventure'senterprisesunderthesamecontrol并Whenajointventurewitnessesamergerofenterprisesunderthesamecontrolandadjuststhecomparativeinformationinitsfinancialstatements,aninvestorshallnotadjustthecomparativeinformationinthefinancialstatements.Whenaninvestor'sequitiesaredilutedduetomergerofajointventure'senterprisesunderthesamecontrol(forexample,ajointventureusesofferingofsharesasconsiderationforabusinessmerger),andtheinvestorstillusestheequitymethodafterdilution,theinvestorshallconductaccountingtreatmentseparatelywiththechangedateoftheshareholdingratioastheboundary(i.e.themergerdateofthejointventure):onthemergerdateofthejointventure,the101010當聯營企業(yè)發(fā)生同一控制下企業(yè)合并，并調整其財務報表的比較信息時，投資方不應當調整財務報表的比較信息。聯營企業(yè)發(fā)生同一控制下企業(yè)合并導致投資方股權被稀釋（如聯營企業(yè)以發(fā)行股份作為對價進行企業(yè)合并），且稀釋后投資方仍采用權益法核算時，投資方應以持股比例變更日（即聯營企業(yè)的合并日）為界分段進行會計處理：在聯營企業(yè)的合并日，先按照聯營企業(yè)重組前的凈利潤與原股權比例確認投資收益并調整長期股權投資賬面價值，再以調整后的長期股權投資賬面價值為基礎，計算聯營企業(yè)重組所導致的股權稀釋的影響，并將該影響作為聯營企業(yè)所有者權益的其他變動，計入資本公積（其他資本公積）；變更日之后按照聯營企業(yè)

returnoninvestmentshallbefirstlyrecognizedonthebasisoftheratioofthenetprofitspriortotherestructuringofajointventuretotheoriginalequitiesandthebookvalueofthelong-termequityinvestmentshallbeadjusted,theimpactofequitydilutioncausedbytherestructuringofajointventureshallbecalculatedonthebasisofthebookvalueofthelong-termequityinvestmentafteradjustment,andtheimpactshallbeincludedinthecapitalreserve(othercapitalreserves)asotherchangesinowner'sequityofajointventure;andafterthechangedate,returnoninvestmentshallberecognizedonthebasisoftheratioofnetprofitsafterrestructuringofthejointventureandnewshareholding.10重組后的凈利潤與新持股比例確認投資收nr?LoWhentheshareholdingratiodecreasesduetopassivedilution,carryforwardof'Incorporatedgoodwill”.二、因被動稀釋導致持股比例下降時，“內含商譽”的結轉11Whenaninvestor'sshareholdingratioisdilutedduetoincreaseofcapitalbyotherinvestorsintheinvestee,andtheinvestorstilladoptstheequitymethodtochecktheinvesteeafterdilution,whentheinvestoradjuststhebookvalueoftherelevantlong-termequityinvestment,theproblemofwhethershall'Incorporatedgoodwill”formedatthetimeofinitialinvestmentbecarriedforwardisfacedwith.'Incorporatedgoodwiir,meansthedifferencebetweentheinitialinvestmentcostoflong-termequityinvestmentandthefairvalue因其他投資方對被投資單位增資而導致投資方的持股比例被稀釋，且稀釋后投資方仍對被投資單位采用權益法核算的情況下，投資方在調整相關長期股權投資的賬面價值時，面臨是否應當按比例結轉初始投資時形成的“內含商譽”問題。其中，11“內含商譽”是指長期股權投資的初始投資成本大于投資時享有的被投資單位可辨認凈資產公允價值份額的差額。投資方因股權比例被動稀釋而“間接”處置長期股權投資的情況下，相關“內含商譽”的結轉應當比照投資方直接處置長期股權投資處理，即應當按比例結轉初始投資時形成

shareoftheinvestee'sidentifiablenetassetsatthetimeofinvestment.Whenaninvestor“indirectly"disposesofthelong-termequityinvestmentduetopassivedilutionoftheequityratio,carryforwardoftherelevant'Incorporatedgoodwiir,shallbehandledbythewaythattheinvestoradoptsfordirectdisposaloflong-termequityinvestment.Namely,'Incorporatedgoodwill”formedatthetimeofinitialinvestmentshallbecarriedforwardproportionallyandtheimpactofrelevantequitydilutionshallbeincludedinthecapitalreserve(othercapitalreserves).的“內含商譽”，并將相關股權稀釋影響計入資本公積（其他資本公積）。Lossescausedbypassivedilutionofequities三、因股權被動稀釋產生的損失Afterconductinganimpairmenttestand投資方進行減值測試并確認減值損失（如12Afterconductinganimpairmenttestand投資方進行減值測試并確認減值損失（如12采用權益法核算的長期股權投資，若因股權被動稀釋而使得投資方產生損失，投資方首先應將產生股權稀釋損失作為股權投資發(fā)生減值的跡象之一，對該筆股權投資進行減值測試。投資方對該筆股權投資進行減值測試后，若發(fā)生減值，應先對該筆股權投資確認減值損失并調減長期股權投資賬面價值，再計算股權稀釋產生的影響并進行相應會計處理。recognizingtheimpairmentloss(ifany),theinvestorshallincluderelevantlossesfromequitydilutionindebit:capitalreserve(othercapitalreserves),anditshallcontinuetoincludethelossesindebit:capitalreserve,whenthebalanceofcredit:capitalreserveisnotenoughtooffset.有）后，應當將相關股權稀釋損失計入資本公積（其他資本公積）借方，當資本公積貸方余額不夠沖減時，仍應繼續(xù)計入資本公積借方。AjointventurehassufferedlosseswhenithasnotyetactuallymadecapitalcontributionAccordingtotheprovisionsoftheCompanyLaw,ifthereisnospecificagreementondividenddistributionbetweenshareholdersandthereisnospecificstipulationinthecompany'sbylaws,thedistributionofdividendsbetweenshareholdersshallbebasedontheactualpaymentratio.Whereajointventurehassufferedlossesbeforeaninvestormakescapitalcontribution,andtheinvestorneedstoassumelossesofthejointventureaccordingtothespecificstipulationofthecontractualclausesortheprovisionsofthelaws,evenifcapitalcontributionhasnotbeenmade,theinvestorshallalsorecognizetheobligationintheyearwhenthejointventuresufferslosses,otherthanconductingrecognitionatonetimeinthefutureyearsaftercapitalcontributionismade.1-4Accountingtreatmentoftheparentcompanywhenasubsidiaryusesundistributedprofitstoincreasecapital四、聯營企業(yè)在未實繳出資時已發(fā)生虧損根據《公司法》的規(guī)定，若股東之間沒有關于分紅的具體約定且公司章程中也沒有明確規(guī)定，則股東之間的分紅應以實繳比例為基礎。對于投資方未實繳出資前聯營企業(yè)發(fā)生虧損的，如果根據合同條款具體約定或者法律規(guī)定，投資方需承擔聯營企業(yè)的虧損，即使其尚未實繳出資，投資方也應當在聯營企業(yè)產生虧損的年度確認該義務，不應等到以后年度實繳出資之后再一次性確認。131-4子公司以未分配利潤轉增資本時，母公司的會計處理Intheabsenceofequivalentcashoption,ifasubsidiaryincreasescapitalwithundistributedprofitsanditisconsistentwithcapitalizationofcapitalreservesinessence,itisonlyareclassificationofthesubsidiary'sownequitystructure.Theparentcompanyshallnotrecognizerelevantreturnoninvestmentinindividualfinancialstatements.13Inregulatorypractice,itisfoundthatsomecompanieshavedisagreementsonhowshalltheparentcompanyconductaccountingtreatmentwhenasubsidiaryusesundistributedprofitstoincreasecapitalandprovidecashoption.Theopinionsonthismatterareasfollows:Whenasubsidiaryusesundistributedprofitstoincreasecapital,ithasprovidedequivalentcashoptionsforallshareholdersincludingtheparentcompany,thetransactionisessentiallyequivalenttothefactthatthesubsidiaryhasdeclareddistributionofcashdividendstoinvestors.Undersuchcircumstance,theparentcompanyshalladjustthebookvalueofitslong-termequityinvestmentinthesubsidiaryinitsindividualfinancialstatements,andconcurrentlyrecognizereturnoninvestment.Iftheparentcompanydoesnotexercisethecashoption,thetransactioncanbeunderstoodthatthesubsidiaryfirstdistributescashdividendstotheparentcompany,andtheparentcompanyimmediatelyincreasescapitalofthesubsidiarywiththecashdividends在不存在等值的現金選擇權的情況下，子公司以未分配利潤轉增資本，與資本公積轉增資本的實質一致，僅為子公司自身權益結構的重分類，母公司不應在個別財務報表中確認相關的投資收益。監(jiān)管實踐發(fā)現，部分公司對于子公司以未分配利潤轉增資本且提供現金選擇權情況下，母公司如何進行會計處理存在分歧?，F就該事項的意見如下：若子公司在未分配利潤轉增資本時，向包括母公司在內的所有股東提供了等值的現金選擇權，該交易實質上相當于子公司已經向投資方宣告分配了現金股利。在這種情況下，母公司在個別財務報表中應當調整其對子公司長期股權投資的賬面價值，同時確認投資收益。若母公司并未行使現金選擇權，則可以將該交易理解為，子公司先向母公司分配現金股利，然后母公司立刻將收取的現金股利對子公司進行增資。14received.1-5Recognitionofmergerofenterprisesunderthesamecontrol1-5同一控制下企業(yè)合并的認定Thedefinitionofmergerofenterprisesunderthesamecontrolincludestwocoreelements:first,themergingpartyandthemergedpartyareultimatelycontrolledbythesamepartyorthesamemultiplepartiesbeforeandafterthemerger;second,thefinalcontrolisnottemporary(usuallymorethanoneyear).Inregulatorypractice,itisfoundthatsomecompanieshavedeviationsanddifferencesintheunderstandingofthestandardsforrecognitionofmergerofenterprisesunderthesamecontrol.Theopinionsonhowtoapplytheaforesaidprinciplestospecificmattersareasfollows:同一控制下企業(yè)合并的定義包含兩個核心要素：一是合并方與被合并方在合并前后受同一方或相同的多方最終控制，二是該最終控制并非暫時性的（通常指一年以上）O監(jiān)管實踐發(fā)現，關于同一控制下企業(yè)合并的認定，部分公司對準則的理解存在偏差和分歧?，F就具體事項如何適用上述原則的意見如下：BusinessmergerformedbytransferringequitiesbetweenfamilymembersThecriteriaforrecognizingmergerofenterprisesunderthesamecontrolarerelativelystrict.Undernormalcircumstances,equitytransfersbetweenfamilymemberscannotbedirectlyrecognizedasmergerofenterprisesunderthesamecontrol,exceptwhenthetransactionoftransferringequitiesbetweenfamilymembersisrecognized一、家族成員之間轉讓股權形成的企業(yè)合并151515同一控制下企業(yè)合并的認定標準較為嚴格，一般情況下，家族成員之間的股權轉讓不能直接認定為同一控制下企業(yè)合并，除非基于交易的商業(yè)實質，依據實質重于形式的原則，能夠將家族成員之間轉讓股權的交易認定為“代持還原”。所謂“代持還原”是指，其他家族成員此前雖然在法律形式上持有股權，但實質上是代某一

as“restorationofnomineeholding”basedonthecommercialessenceofthetransactionandundertheprincipleofsubstanceoverform.Theso-called“restorationofnomineeholding”meansthatalthoughotherfamilymemberspreviouslyheldequitiesinlegalform,theyactuallyhelditonbehalfofaspecificfamilymember,andthespecificfamilymemberenjoysthemainrisksandremunerationsconcerningequities,theequitytransferunifiesthelegalformandessenceofthetransaction.Therecognitionof“restorationofnomineeholding”requiressufficientevidence,andjudgmentshallbemadeinconsiderationofthesourceoffundswhenthecompanyisformed,theexerciseofthedecision-makingrightcorrespondingtothetransactionequity,determinationofthetransactionprice,andotherfactors.15特定家族成員持有，該特定家族成員享有股權相關的主要風險和報酬，本次股權轉讓使得交易的法律形式與實質相統(tǒng)一。“代持還原”的認定，需要獲取充分的證據，綜合公司設立時的資金來源、交易股權對應的決策權的行使情況、交易價格的確定等因素進行判斷。Transactionsthroughwhichnewlyformedentitiesobtaintherightofcontroloverothercompaniesinthegroup二、新設主體取得集團內其他公司控制權的交易Insometransactions,thegroupformsanewentityforthepurposeofinternalrestructuring.Thenewentity,asthemergingparty,obtainstherightofcontroloverothercompaniesinthesamegroup,andthegroupintendstosellthenewentitytoexternalpartiesintheshortterm.Undersuchcircumstance,whetheratransactionthroughwhichthenewentityobtainstherightofcontroloverothercompaniesin某些交易中，集團出于內部重組目的設立一個新主體，新主體作為合并方取得同一集團內其他部分公司的控制權，且集團擬短期內將新主體對外出售。在這種情況下，新主體取得集團內其他公司控制權的交易能否作為同一控制下的企業(yè)合并處理，取決于新主體的合并財務報表是作為原控股股東的延伸還是作為新控股股東的延伸。如果集團內部重組交易完全由原控股股東主導，無論其在一年內能否成功將16新主體出售，該重組交易均不會被撤銷，則新主體的合并財務報表作為原控股股東的延伸，按照同一控制下企業(yè)合并處理較為合理。反之，如果該重組交易與原控股股東后續(xù)喪失對新主體的控制權的交易互為前提，構成“一攬子交易”，若原控股股東最終未將新主體成功出售，新主體取得集團內其他公司控制權的交易將全部撤銷的情況下，則新主體的合并財務報表作為新控股股東的延伸，按照非同一控制下企業(yè)合并處理較為合理。1-6同一控制下企業(yè)合并的會計處理同一控制下的企業(yè)合并，應當采用權益結thegroupcanbehandledasmergerofenterprisesunderthesamecontrol,dependsonwhetherthenewentry'sconsolidatedfinancialstatementsareanextensionoftheoriginalcontrollingshareholderoranextensionofthenewcontrollingshareholder.Ifanintra-grouprestructuringtransactioniscompletelydominatedbytheoriginalcontrollingshareholder,nomatterwhetheritcansuccessfullysellthenewentitywithinoneyear,therestructuringtransactionwillnotbecanceled,theconsolidatedfinancialstatementsofthenewentityshallberegardedasanextensionoftheoriginalcontrollingshareholder,anditismorereasonabletohandleitasmergerofenterprisesunderthesamecontrol.Onthecontrary,iftherestructuringtransactionandthetransactionthroughwhichtheoriginalcontrollingshareholdersubsequentlylossestherightofcontroloverthenewentityaremutuallypremisedandconstitutea“packagedeal：新主體出售，該重組交易均不會被撤銷，則新主體的合并財務報表作為原控股股東的延伸，按照同一控制下企業(yè)合并處理較為合理。反之，如果該重組交易與原控股股東后續(xù)喪失對新主體的控制權的交易互為前提，構成“一攬子交易”，若原控股股東最終未將新主體成功出售，新主體取得集團內其他公司控制權的交易將全部撤銷的情況下，則新主體的合并財務報表作為新控股股東的延伸，按照非同一控制下企業(yè)合并處理較為合理。1-6同一控制下企業(yè)合并的會計處理同一控制下的企業(yè)合并，應當采用權益結1-6AccountingtreatmentformergerofenterprisesunderthesamecontrolFormergerofenterprisesunderthe17合法進行會計處理。合并方在編制合并財務報表時，應當對期初數和比較報表進行調整，視同合并后的報告主體在以前期間一直存在。samecontrol,accountingtreatmentshallbeconductedbythepoolingofinterestmethod.Whenpreparingtheconsolidatedfinancialstatements,themergingpartyshalladjusttheopeningbalanceandcomparativestatements,asifthereportingentityafterconsolidationhasbeeninexistenceinthepreviousperiods.合法進行會計處理。合并方在編制合并財務報表時，應當對期初數和比較報表進行調整，視同合并后的報告主體在以前期間一直存在。監(jiān)管實踐發(fā)現，部分公司在對同一控制下企業(yè)合并應用權益結合法進行會計處理時對準則的理解存在偏差和分歧?，F就具體事項如何適用上述原則的意見如下：Inregulatorypractice,itisfoundthatsomecompanieshavedeviationsanddifferencesintheunderstandingofthestandardswhenconductingaccountingtreatmentbythepoolingofinterestmethodformergerofenterprisesunderthesamecontrol.Theopinionsonhowtoapplytheaforesaidprinciplestospecificmattersareasfollows:監(jiān)管實踐發(fā)現，部分公司在對同一控制下企業(yè)合并應用權益結合法進行會計處理時對準則的理解存在偏差和分歧。現就具體事項如何適用上述原則的意見如下：BusinessmergerformedbyconcurrentpurchaseofequitiesfromthecontrollingshareholderandathirdpartyInatransactionofmergerofenterprisesunderthesamecontrolformedfromconcurrentpurchaseofequitiesfromthecontrollingshareholderandathirdparty,thepurchaseofequitiesbythemergingpartyfromthecontrollingshareholdershallbehandledasmergerofenterprisesunderthesamecontrol;andthepurchaseofequitiesbythemergingpartyfromathirdpartyshallbehandledaspurchaseofasubsidiary'sminorityequity.Whenpreparingthecomparativeinformationintheconsolidatedfinancialstatements,themergingpartyshallonly一、同時向控股股東和第三方購買股權達成的企業(yè)合并在同時向控股股東和第三方購買股權形成的同一控制下企業(yè)合并交易中，合并方自控股股東購買股權，應當作為同一控制下的企業(yè)合并處理；合并方自第三方購買股權，應當作為購買子公司少數股東權益處理。合并方在編制合并財務報表的比較信息時，在比較期間應只合并自控股股東購買的股權份額，被合并方的其余股權應作為少數股東權益列報；合并日收購被合并方的其余股權時，作為購買子公司少數股東權益處理。18合并方在個別財務報表中，對于自控股股東購買的股權，其初始投資成本應等于被合并方合并日的凈資產賬面價值乘以自控股股東購買的股權比例，初始投資成本與合并方向控股股東支付對價的賬面價值（或發(fā)行股份的面值）的差額，應當調整資本公積，資本公積不足沖減的，則沖減留存收益；對于自第三方購買的股權，其初始投資成本應等于實際支付給第三方股東的對價。合并方在個別財務報表中，對于自控股股東購買的股權，其初始投資成本應等于被合并方合并日的凈資產賬面價值乘以自控股股東購買的股權比例，初始投資成本與合并方向控股股東支付對價的賬面價值（或發(fā)行股份的面值）的差額，應當調整資本公積，資本公積不足沖減的，則沖減留存收益；對于自第三方購買的股權，其初始投資成本應等于實際支付給第三方股東的對價。mergetheequitysharespurchasedfromthecontrollingshareholderduringthecomparisonperiod,andtheremainingequitiesofthemergedpartyshallbelistedasminorityequity;andwhenpurchasingtheremainingequitiesofthemergedpartyonthemergerdate,itshallbehandledaspurchaseofminorityequityinasubsidiary.Intheindividualfinancialstatementsofthemergingparty,forequitypurchasedfromthecontrollingshareholder,theinitialinvestmentcostshallbeequaltothebookvalueofthenetassetsofthemergedpartyonthemergerdatemultipliedbytheproportionoftheequitypurchasedfromthecontrollingshareholder,andfordifferencebetweentheinitialinvestmentcostandthebookvalueoftheconsiderationpaid(ortheparvalueofthesharesoffered)tothecontrollingshareholder,thecapitalreserveshallbeadjusted,andwherethecapitalreserveisinsufficientforoffsetting,theretainedearningsshallbeoffset;andforequitypurchasedfromathirdparty,theinitialinvestmentcostshallbeequaltotheactualconsiderationpaidtothird-partyshareholders.Theperformancecommitmentmadebyminorityshareholdersinatransactionthroughwhichmergerofenterprisesunderthesamecontrolisconstitutedandminorityequityisconcurrentlypurchased.二、同一控制下企業(yè)合并同時購買少數股東權益的交易中，少數股東作出的業(yè)績承諾19underthesamecontrol1-6Accountingtreatmentformergerofenterprisesunderthesamecontrol1-7Contingentconsiderationformergerofenterprisesnotunderthesamecontrol1-8Reversepurchase1-9Judgmentofcontrol1-10Offsettingofintra-grouptransactions1-11Howtoconsidergoodwillwhendisposingofpartialequityofsubsidiariesandcalculatingnetassetsharesofsubsidiarieswithoutlosingcontrol1-12Share-basedpaymentingroups1-13Share-basedpaymentplanfeaturedbyone-timegrantandexerciseininstallments1-14Deferredincometaxconcerningequityincentiveplans1-15Recognitionofrevenueonthebasisofthetotalornetamount1-16Determinationofmaterialfinancingcomponents1-6同一控制下企業(yè)合并的會計處理1-7非同一控制下企業(yè)合并的或有對價1-8反向購買1-9控制的判斷1-10集團內部交易的抵銷1-11不喪失控制權情況下處置子公司部分股權計算子公司凈資產份額時如何考慮商譽1-12集團內股份支付1-13一次授予、分期行權的股份支付計劃1-14與股權激勵計劃相關的遞延所得稅1-15按總額或凈額確認收入1-16重大融資成分的確定Inatransactionofmergerofenterprisesunderthesamecontrolandconcurrentpurchaseofminorityequity,thecommitmentonperformancemadebyminorityshareholdersshall,intheconsolidatedfinancialstatementsonthemergerdate,beinitiallyrecognizedatfairvalueasapartofthepurchaseconsiderationforminorityequity;andintheconsolidatedfinancialstatementsonthesubsequentbalancesheetdate,ifthecontingentconsiderationbelongstoafinancialinstrument,thesubsequentchangesinitsfairvalueshallbeincludedinthecurrentprofitandlossinaccordancewiththerelevantprovisionsofthefinancialinstrumentstandards.在同一控制下企業(yè)合并同時購買少數股東權益的交易中，對于少數股東作出的業(yè)績承諾，在合并日的合并財務報表中，應當以公允價值進行初始確認并將其作為少數股東權益購買對價的一部分；在后續(xù)資產負債表日的合并財務報表中，若該或有對價屬于一項金融工具，則應根據金融工具準則的相關規(guī)定，將其公允價值的后續(xù)變動計入當期損益。IncometaxissuesinvolvedinthereplacementofequityinamergerofenterprisesunderthesamecontrolWhereamergingpartyreplacestheequityofothercompaniesunderthesamecontrolwiththeoriginalsubsidiary'sequityandobtainscontrol,thetransactionconstitutesamergerofenterprisesunderthesamecontrol,andthemergingpartymaypaycorporateincometaxontheincomefromthedisposalofequityduringtheprocessoftransaction.Theincomefromthedisposalofequitiesshallbedividedintosuchtwopartsasprofitsgeneratedduringtheperiodofholdingequitiesandincomefromequityappreciation,forwhichaccountingtreatmentsforrelevantincometaxshallberespectively三、同一控制下企業(yè)合并股權置換涉及的所得稅問題合并方以原有子公司股權置換同一控制下其他公司股權并取得控制權的，該交易構成同一控制下企業(yè)合并，合并方在該交易過程中可能會因股權處置所得繳納企業(yè)所得稅。股權處置所得應當分為股權持有期間產生的利潤和股權增值所得兩部分分別考慮相關所得稅的會計處理。在合并財務報表中，當合并方對子公司股權的持有意圖由長期持有變?yōu)閷ν獬鍪蹠r，不再滿足不確認遞延所得稅的特殊情況，即投資企業(yè)能夠控制暫時性差異轉回的時間，且該暫時性差異在可預見的未來很可能不會轉回。因此，合并方應就該子公司股權與持有期間產生的利潤相關的暫時性差異確認20遞延所得稅，并計入當期損益。針對股權增值所得部分，由于同一控制下股權置換交易屬于權益性交易，與直接計入所有者權益的交易或者事項相關的當期所得稅和遞延所得稅應當計入所有者權益。1-7非同一控制下企業(yè)合并的或有對價遞延所得稅，并計入當期損益。針對股權增值所得部分，由于同一控制下股權置換交易屬于權益性交易，與直接計入所有者權益的交易或者事項相關的當期所得稅和遞延所得稅應當計入所有者權益。1-7非同一控制下企業(yè)合并的或有對價1-7ContingentconsiderationformergerofenterprisesnotunderthesamecontrolWherethecontingentconsiderationofamergerofenterprisesnotunderthesamecontrolconstitutesfinancialassetsorfinancialliabilities,itshallbemeasuredatfairvalueanditschangesshallbeincludedinthecurrentprofitandloss;andwherethecontingentconsiderationisofequitynature,itsaccountingtreatmentshallbeconductedasequitytransaction.21非同一控制下企業(yè)合并中的或有對價構成金融資產或金融負債的，應當以公允價值計量并將其變動計入當期損益；或有對價屬于權益性質的，應作為權益性交易進行會計處理。21Inregulatorypractice,itisfoundthatsomecompanieshavedeviationsanddifferencesintheunderstandingofthestandardsforcheckingthecontingentconsiderationofthemergerofenterprisesnotunderthesamecontrol.Theopinionsonhowtoapplytheaforesaidprinciplestospecificmattersareasfollows:監(jiān)管實踐發(fā)現，部分公司在核算非同一控制下企業(yè)合并的或有對價時對準則的理解存在偏差和分歧?，F就具體事項如何適用上述原則的意見如下：購買方在購買日和后續(xù)資產負債表日確定或有對價的公允價值時，應當綜合考慮標的企業(yè)未來業(yè)績預測情況、或有對價支付方信用風險及償付能力、其他方連帶擔保責任、貨幣時間價值等因素。涉及股份補償的，或有對價的公允價值應當以根據協議確定的補償股份數，乘以或有對價確認時該股份的市價（而非購買協議中約定的發(fā)行價格）計算，并同時考慮上述因素。值得注意的是，或有對價公允價值的變化即使發(fā)生在購買日后12購買方在購買日和后續(xù)資產負債表日確定或有對價的公允價值時，應當綜合考慮標的企業(yè)未來業(yè)績預測情況、或有對價支付方信用風險及償付能力、其他方連帶擔保責任、貨幣時間價值等因素。涉及股份補償的，或有對價的公允價值應當以根據協議確定的補償股份數，乘以或有對價確認時該股份的市價（而非購買協議中約定的發(fā)行價格）計算，并同時考慮上述因素。值得注意的是，或有對價公允價值的變化即使發(fā)生在購買日后12個月內，也不屬Whendeterminingthefairvalueofthecontingentconsiderationonthepurchasedateandthesubsequentbalancesheetdate,thepurchasershallcomprehensivelyconsiderthefutureperformanceforecastofthesubjectcompany,thecreditriskandsolvencyofthecontingentconsiderationpayer,thejointandseveralguaranteeliabilityofotherparties,thetimevalueofmoneyandotherfactors.Wheresharecompensationisinvolved,thefairvalueofcontingentconsiderationshallbecalculatedbymultiplyingthenumberofcompensationsharesdeterminedinaccordancewiththeagreementbythemarketpriceoftheshareswhenthecontingentconsiderationisrecognized(ratherthantheofferingpricestipulatedinthepurchaseagreement),andtheaforesaidfactorsshallbeconcurrentlyconsidered.Itisworthnotingthatevenifthefairvalueofthecontingentconsiderationischangedwithin12monthsafterthe222222一、或有對價的公允價值

purchasedate,itisnotanadjustmentmatterduringthemeasurementperiod,andadjustmentsshallnotbemadetothemergercostsandtheamountofgoodwillonthepurchasedate.22于計量期間的調整事項，不應對購買日合并成本及商譽的金額進行調整。SubsequentmeasurementofcontingentconsiderationsettledbyselfownedsharesInthecontingentconsiderationformedbyamergerofenterprisesnotunderthesamecontrol,ifthepurchaserdeterminestheamountofitsownsharestoberecoveredbasedontheperformanceofthesubjectcompany,andthecontingentconsiderationdoesnotmeettheconditionsof“fixedforfixed“onthepurchasedate,itisafinancialasset,ratherthananequityinstrument.Therefore,thepurchasershallclassifythecontingentconsiderationasfinancialassetsthataremeasuredatfairvalueandwhosechangesareincludedinprofitandlossonthepurchasedate.Withthedeterminationoftheactualperformanceofthesubjectcompany,thepurchasercandeterminethespecificamountofitsownsharesthatshallberecoveredinthecurrentperiod.Onthebalancesheetdateofthecurrentperiod,thecontingentconsiderationshallmeettheconditionsof“fixedforfixed,5,reclassifyitasequityinstrument(otherequityinstruments),measureitatthefairvalueoftherelevantsharesonthereclassificationdate,andnolongercheckthe二、以自身股份結算的或有對價的后續(xù)計量非同一控制下企業(yè)合并形成的或有對價中，若購買方根據標的公司的業(yè)績情況確定收回自身股份的數量，該或有對價在購買日不滿足“固定換固定”的條件，不屬于一項權益工具，而是屬于一項金融資產。因此，購買方應當在購買日將該或有對價分類為以公允價值計量且其變動計入損益的金融資產。隨著標的公司實際業(yè)績的確定，購買方能夠確定當期應收回的自身股份的具體數量，則在當期資產負債表日，該或有對價滿足“固定換固定”的條件，應將其重分類為權益工具（其他權益工具），以重分類日相關股份的公允價值計量，并不再核算相關股份的后續(xù)公允價值變動。在實際收到并注銷股份時，終止確認上述其他權益工具，并相應調整股本和資本公積等。23subsequentchangesinthefairvalueoftherelevantshares.Whenthesharesareactuallyreceivedandcanceled,therecognitionoftheaforesaidotherequityinstrumentsshallbeterminated,andthesharecapitalandcapitalreserve,amongothers,shallbeadjustedaccordingly.ContingentconsiderationsettledwithminorityequityofthesubjectcompanyContingentconsiderationsettledwithminorityequityofthesubjectcompanyshallbealsoapplicabletotheaforesaidprincipleofaccountingtreatmentintermsofconsolidatedstatements.Specifically,whentheactualperformanceofasubjectcompanyisdetermined,thefinancialassetsrecognizedduetocontingentconsiderationarereclassifiedasequityinstruments(otherequityinstruments),andsubsequentchangesinthefairvalueoftherelevantsharesarenolongerchecked;andwhenapurchaseractuallyreceivestheminorityequityofthesubjectcompanycompensatedbytheperformancepromiser,itshallbehandledasacquisitionofminorityequity,namely,therecognitionoftheaforesaidotherequityinstrumentsshallbeterminated,minorityequityshallbeoffsetaccordingly,andthedifferenceshallbeincludedinthecapitalreserve.Ifthecapitalreserveisinsufficientforoffsetting,theretainedearningsshallbeoffset.三、以標的公司少數股權結算的或有對價以標的公司少數股權結算的或有對價，在合并報表層面，同樣適用上述會計處理原則。具體而言，當標的公司實際業(yè)績確定時，將因或有對價確認的金融資產重分類為權益工具（其他權益工具），不再核算相關股份的后續(xù)公允價值變動；當購買方實際收到業(yè)績承諾人補償的標的公司少數股權時，應作為收購少數股東權益處理，即終止確認上述其他權益工具，并相應沖減少數股東權益，差額計入資本公積，資本公積不足沖減的，則沖減留存收益。24四、向股權轉讓方以外的標的公司其他股東支付業(yè)績補償非同一控制下企業(yè)合并的業(yè)績對賭安排中，購買方可能向標的公司的股權轉讓方以外的其他股東支付業(yè)績補償，且不是為了獲取其他股東的商品或服務。盡管該業(yè)績補償安排中包括對非交易對手方的業(yè)績承諾，但作為企業(yè)合并交易達成的條件，其實質是購買方為了獲得標的公司股權而支付的對價，應作為企業(yè)合并的或有對價處理。1-8四、向股權轉讓方以外的標的公司其他股東支付業(yè)績補償非同一控制下企業(yè)合并的業(yè)績對賭安排中，購買方可能向標的公司的股權轉讓方以外的其他股東支付業(yè)績補償，且不是為了獲取其他股東的商品或服務。盡管該業(yè)績補償安排中包括對非交易對手方的業(yè)績承諾，但作為企業(yè)合并交易達成的條件，其實質是購買方為了獲得標的公司股權而支付的對價，應作為企業(yè)合并的或有對價處理。1-8反向購買反向購買中，被購買方（即上市公司）構成業(yè)務的，購買方應按照非同一控制下企業(yè)合并的原則進行處理。被購買方不構成業(yè)務的，購買方應按照權益性交易的原則進行處理，不得確認商譽或當期損益。PayingperformancecompensationtoothershareholdersofthesubjectcompanyotherthantheequitytransferorIntheperformancegamblingarrangementofamergerofenterprisesnotunderthesamecontrol,thepurchasermaypayperformancecompensationtoshareholdersotherthantheequitytransferorofthesubjectcompany,otherthanforthepurposeofobtaininggoodsorservicesfromothershareholders.Althoughtheperformancecompensationarrangementincludesthecommitmentonperformancemadebytheanon-counterparty,astheconditionsforconclusionofatransactionofbusinessmerger,itsessenceistheconsiderationpaidbythepurchaserforobtainingtheequityofthesubjectcompany,whichshallbehandledascontingentconsiderationforabusinessmerger.1-8ReversepurchaseInareversepurchase,iftheacquiree(i.e.alistedcompany)constitutesbusiness,thepurchasershallhandleitundertheprincipleofmergerofenterprisesnotunderthesamecontrol.Iftheacquireedoesnotconstitutebusiness,thepurchasershallhandleitundertheprincipleofequitytransaction,andshallnotrecognizegoodwillorcurrentprofitandloss.25Inregulatorypractice,itisfoundthatsomecompanieshavedeviationsanddifferencesintheunderstandingofthestandardswhenapplyingtheprincipleofaccountingtreatmentforreversepurchase.Theopinionsontheaccountingtreatmentofspecificmattersinreversepurchasetransactionsareasfollows:監(jiān)管實踐發(fā)現，部分公司在應用反向購買的會計處理原則時對準則的理解存在偏差和分歧。現就反向購買交易中具體事項的會計處理意見如下：一、被購買的上市公司不構成業(yè)務的常見情形下述三種情形一般可以認定為被購買的上市公司不構成業(yè)務，購買方按照權益性交易的原則進行處理：一是上市公司通過一定的交易安排置出全部資產負債（即“空殼”上市公司），非上市公司的股東以持有的股權或資產認購上市公司向其定向發(fā)行的股票，成為發(fā)行后上市公司的控股股東；二是上市公司除現金和金融資產外無其他非貨幣性資產，非上市公司的股東以持有的股權或資產認購上市公司向其定向