财会〔2026〕11号
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，有关单位：
为了适应社会主义市场经济发展需要，提高企业财务报表列报质量和会计信息透明度，根据《企业会计准则——基本准则》，我部对《企业会计准则第30号——财务报表列报》进行了修订，现予印发。有关事项通知如下：
一、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会计准则或企业会计准则编制财务报表的企业，自2027年1月1日起执行；其他境内上市企业，自2029年1月1日起执行；执行企业会计准则的非上市企业，自2030年1月1日起执行。同时，允许企业提前执行。
二、执行本准则的企业，不再执行我部于2014年1月26日印发的《财政部关于印发修订〈企业会计准则第30号——财务报表列报〉的通知》（财会〔2014〕7号）。
执行中如有问题，请及时反馈我部。
财 政 部
2026年7月24日
企业会计准则第30号——财务报表列报
第一章 总 则
第一条 为了规范财务报表的列报，保证同一企业不同期间和同一期间不同企业的财务报表相互可比，根据《企业会计准则——基本准则》，制定本准则。
第二条 财务报表是对企业财务状况、经营成果和现金流量的结构性表述。财务报表至少应当包括下列组成部分：
（一）资产负债表；
（二）利润表；
（三）现金流量表；
（四）所有者权益（或股东权益，下同）变动表；
（五）附注。
财务报表上述组成部分具有同等的重要程度。其中，本条第（一）项至第（四）项中的报表（含可比期间的比较数据）称为基本财务报表，用于列示关于企业资产、负债、所有者权益、收入、费用、利得、损失、现金流量等的结构化汇总信息；附注是对在基本财务报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。
第三条 本准则适用于个别财务报表和合并财务报表，以及年度财务报表和中期财务报表，《企业会计准则第32号——中期财务报告》另有规定的除外。合并财务报表的编制和列报，还应当遵循《企业会计准则第33号——合并财务报表》；现金流量表的编制和列报，还应当遵循《企业会计准则第31号——现金流量表》；其他会计准则的特殊列报要求，适用其他相关会计准则。
第二章 基本要求
第四条 企业应当以持续经营为基础，根据实际发生的交易和事项，按照《企业会计准则——基本准则》和其他各项会计准则的规定进行确认和计量，在此基础上编制财务报表。企业不应以附注披露代替确认和计量，不恰当的确认和计量也不能通过充分披露相关会计政策而纠正。
如果按照各项会计准则规定披露的信息不足以让财务报表使用者（以下简称“使用者”）了解特定交易或事项对企业财务状况、经营成果和现金流量的影响时，企业还应当披露其他的必要信息。
第五条 在编制财务报表的过程中，企业管理层应当利用所有可获得信息来评价企业自报告期末起至少12个月的持续经营能力。
评价时需要考虑宏观政策风险、市场经营风险、企业目前或长期的盈利能力、偿债能力、财务弹性以及企业管理层改变经营政策的意向等因素。
评价结果表明对持续经营能力产生重大怀疑的，企业应当在附注中披露导致对持续经营能力产生重大怀疑的因素以及企业拟采取的改善措施。
第六条 企业如有近期获利经营的历史且有财务资源支持，则通常表明以持续经营为基础编制财务报表是合理的。
企业正式决定或被迫在当期或将在下一个会计期间进行清算或停止营业的，则表明以持续经营为基础编制财务报表不再合理。在这种情况下，企业应当采用其他基础编制财务报表，并在附注中声明财务报表未以持续经营为基础编制的事实、披露未以持续经营为基础编制的原因和财务报表的编制基础。
第七条 除现金流量表按照收付实现制原则编制外，企业应当按照权责发生制原则编制财务报表。
第八条 财务报表项目的列报应当在各个会计期间保持一致，不得随意变更，但下列情况除外：
（一）会计准则要求改变财务报表项目的列报。
（二）企业经营业务的性质发生重大变化或对企业经营影响较大的交易或事项发生后，变更财务报表项目的列报能够提供更可靠、更相关的会计信息。
第九条 企业应当根据共有（或相似，下同）特征（如性质、功能、计量基础等）对资产、负债、所有者权益、收入、费用、利得、损失、现金流量等信息进行分类并汇总为项目，根据不同特征分解项目，并将由此形成的财务报表项目在基本财务报表中列示或在附注中披露，使基本财务报表和附注的列报符合本准则第二条有关要求。对信息的汇总与分解，不得使重要信息被模糊处理。当信息具有重要性时，企业应当按照本款所述原则对相关项目进行分解。
企业应当列报重要信息。如果因信息的汇总与分解导致重要信息未能在基本财务报表中列示，企业应当在附注中对其进行披露。
第十条 重要性，是指在合理预期下，财务报表某项目的省略、错报或模糊处理会影响使用者据此作出经济决策的，该项目具有重要性。
前款所称的模糊处理，是指相关信息虽然存在于财务报表中，但因其呈现方式不恰当，导致使用者难以获取或理解重要信息，从而产生与省略或错报相似的影响。例如，对重要信息的描述或表达方式不清晰、重要信息在财务报表中的分布较为分散、具有不同特征的项目被不当汇总、具有共有特征的项目被不当分解、重要信息被非重要信息隐藏使其无法被使用者辨别等。
重要性应当根据企业所处的具体环境，从项目的性质和金额两方面予以判断，且对各项目重要性的判断标准一经确定，不得随意变更。判断项目性质的重要性，应当考虑该项目在性质上是否属于企业日常活动、是否显著影响企业的财务状况、经营成果和现金流量等因素；判断项目金额大小的重要性，应当考虑该项目金额占资产总额、负债总额、所有者权益总额、经营收入总额、经营成本总额、净利润、综合收益总额等直接相关项目金额的比重或所属财务报表单列项目金额的比重。
第十一条 基本财务报表中的资产项目和负债项目的金额、收入项目和费用项目的金额、直接计入当期利润的利得项目和损失项目的金额不得相互抵销，但其他会计准则另有规定的除外。
一组类似交易形成的利得和损失应当以净额列示，如果具有重要性，应当在附注中分别披露利得和损失。
资产或负债项目按扣除备抵项目后的净额列示，不属于抵销。
非日常活动产生的利得和损失，以同一交易形成的收益扣减相关费用后的净额列示更能反映交易实质的，不属于抵销。
第十二条 当期财务报表的列报，至少应当提供所有列报项目上一个可比期间的比较数据，以及与理解当期财务报表相关的说明，但其他会计准则另有规定的除外。
根据本准则第八条的规定，财务报表的列报项目发生变更的，应当至少对可比期间的数据按照当期的列报要求进行调整，并在附注中披露调整的原因和性质，以及调整的各项目金额。对可比数据进行调整不切实可行的，应当在附注中披露不能调整的原因。
不切实可行，是指企业在作出所有合理努力后仍然无法采用某项会计准则规定。
第十三条 企业应当在财务报表的显著位置至少披露下列各项：
（一）编报企业的名称。
（二）资产负债表日或财务报表涵盖的会计期间。
（三）人民币金额单位。
（四）财务报表是合并财务报表的，应当予以标明。
第十四条 企业至少应当按年编制财务报表。年度财务报表涵盖的期间短于一年的，应当披露年度财务报表的涵盖期间、短于一年的原因以及报表数据不具可比性的事实。
第十五条 本准则规定在财务报表中单独列报的项目，应当单独列报。其他会计准则规定单独列报的项目，应当增加单独列报项目。
第三章 资产负债表
第十六条 资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。
金融企业等销售产品或提供服务不具有明显可识别营业周期的企业，其各项资产或负债按照流动性列示能够提供更有用的结构化汇总信息的，可以按照其流动性顺序列示。从事多种经营的企业，其部分资产或负债按照流动和非流动列示、其他部分资产或负债按照流动性列示能够提供更有用的结构化汇总信息的，可以采用混合的列报方式。
对于同时包含资产负债表日后一年内（含一年，下同）和一年之后预期将收回或清偿金额的资产和负债单列项目，企业应当披露超过一年后预期收回或清偿的金额。
第十七条 资产满足下列条件之一的，应当归类为流动资产：
（一）预计在一个正常营业周期中变现、出售或耗用。
（二）主要为交易目的而持有。
（三）预计在资产负债表日起一年内变现。
（四）自资产负债表日起一年内，交换其他资产或清偿负债的能力不受限制的现金或现金等价物。
正常营业周期，是指企业从购买用于加工的资产起至实现现金或现金等价物的期间。正常营业周期通常短于一年（12个月），但有时因生产周期较长等原因，也可能导致正常营业周期长于一年。正常营业周期不能确定的，应当以一年作为正常营业周期。
企业正常营业周期长于一年的，尽管相关资产往往超过一年才变现、出售或耗用，企业仍应当将其划分为流动资产。
第十八条 流动资产以外的资产应当归类为非流动资产，并应当按照其性质分类列示。被划分为持有待售的非流动资产和持有待售的处置组中的资产应当归类为流动资产。
第十九条 负债满足下列条件之一的，应当归类为流动负债：
（一）预计在一个正常营业周期中清偿。
（二）主要为交易目的而持有。
（三）自资产负债表日起一年内到期应当予以清偿。
（四）企业在资产负债表日没有将负债清偿推迟至资产负债表日后一年以上的实质性权利。
本条中的负债清偿，是指企业以向交易对手方转移现金、其他经济资源（如商品或服务）或企业自身权益工具的方式解除负债。
企业对负债进行流动性分类时，应当采用与资产流动性分类相同的正常营业周期。企业正常营业周期中的经营性负债项目即使在资产负债表日后超过一年才予清偿的，仍应当划分为流动负债。
第二十条 流动负债以外的负债应当归类为非流动负债，并应当按照其性质分类列示。被划分为持有待售的处置组中的负债应当归类为流动负债。
第二十一条 企业是否有行使本准则第十九条第（四）项中权利的主观可能性，不影响负债的流动性划分。对于符合本准则非流动负债划分条件的负债，即使企业有意图或者计划在资产负债表日后一年内提前清偿该负债，或者在资产负债表日至财务报告批准报出日之间已提前清偿该负债，该负债仍应归类为非流动负债。
对于在资产负债表日起一年内到期的负债，企业在资产负债表日有权利将负债清偿展期至资产负债表日后一年以上的，应当归类为非流动负债；企业在资产负债表日没有权利将负债清偿展期至资产负债表日后一年以上的，即使在资产负债表日后、财务报告批准报出日前签订了重新安排清偿计划协议，该负债仍应当归类为流动负债。
第二十二条 对于企业贷款安排产生的负债，企业将负债清偿推迟至资产负债表日后一年以上的权利可能取决于企业是否遵循了贷款安排中规定的条件（以下简称“契约条件”）。企业根据本准则第十九条第（四）项对该负债的流动性进行划分时，应当分别下列情况考虑在资产负债表日是否具有推迟清偿负债的权利：
（一）企业在资产负债表日或之前应当遵循的契约条件，即使在资产负债表日之后才对该契约条件的遵循情况进行评估（如有的契约条件规定在资产负债表日之后基于资产负债表日财务状况进行评估），影响该权利在资产负债表日是否存在的判断，进而影响该负债在资产负债表日的流动性划分。
（二）企业在资产负债表日之后应当遵循的契约条件（如有的契约条件规定基于资产负债表日之后6个月的财务状况进行评估），不影响该权利在资产负债表日是否存在的判断，与该负债在资产负债表日的流动性划分无关。
第二十三条 企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
贷款人在资产负债表日或之前同意提供在资产负债表日后一年以上的宽限期，在此期限内企业能够改正违约行为，且贷款人不能要求随时清偿的，该负债应当归类为非流动负债。
其他长期负债存在类似情况的，比照本条第一款和第二款处理。
第二十四条 负债的条款导致企业在交易对手方选择的情况下通过交付自身权益工具进行清偿的，如果该企业按照《企业会计准则第37号——金融工具列报》的规定将前述选择权分类为权益工具并将其作为复合金融工具的权益组成部分单独确认，则该条款不影响该负债的流动性划分。
第二十五条 资产负债表中的资产类至少应当单独列示反映下列信息的项目：
（一）货币资金；
（二）交易性金融资产；
（三）应收款项；
（四）预付款项；
（五）存货；
（六）合同资产；
（七）被划分为持有待售的非流动资产及处置组中的资产；
（八）债权投资；
（九）其他债权投资；
（十）长期股权投资；
（十一）其他权益工具投资；
（十二）投资性房地产；
（十三）固定资产；
（十四）生物资产；
（十五）使用权资产；
（十六）无形资产；
（十七）商誉；
（十八）递延所得税资产。
金融企业可以根据其特殊性列示资产项目。
第二十六条 资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目，按照企业的经营性质不适用的除外。
第二十七条 资产负债表中的负债类至少应当单独列示反映下列信息的项目：
（一）短期借款；
（二）交易性金融负债；
（三）应付款项；
（四）预收款项；
（五）合同负债；
（六）应付职工薪酬；
（七）应交税费；
（八）被划分为持有待售的处置组中的负债；
（九）长期借款；
（十）应付债券；
（十一）租赁负债；
（十二）长期应付款；
（十三）预计负债；
（十四）递延所得税负债。
金融企业可以根据其特殊性列示负债项目。
第二十八条 资产负债表中的负债类至少应当包括流动负债、非流动负债和负债的合计项目，按照企业的经营性质不适用的除外。
第二十九条 资产负债表中的所有者权益类至少应当单独列示反映下列信息的项目：
（一）实收资本（或股本）；
（二）其他权益工具；
（三）资本公积；
（四）其他综合收益；
（五）盈余公积；
（六）未分配利润。
在合并资产负债表中，应当在所有者权益类单独列示少数股东权益。
第三十条 资产负债表中的所有者权益类应当包括所有者权益的合计项目。
第三十一条 资产负债表应当列示资产总计项目，负债和所有者权益总计项目。
第四章 利润表
第一节 基本列示要求
第三十二条 利润表中计入当期损益的收入、费用、利得、损失（以下统称“损益”）各项目，应当按照本准则第三十九条至第五十九条规定，分类为下列五个类别：
（一）经营类别；
（二）投资类别；
（三）筹资类别；
（四）所得税费用类别；
（五）终止经营类别。
其中，分类为本条第（一）项至第（四）项类别的损益均为持续经营损益。根据本准则第四十九条分类为终止经营类别的损益，不再分类为本条第（一）项至第（四）项类别。根据本准则第四十八条分类为所得税费用类别的损益，不再分类为本条第（一）项至第（三）项类别。
第三十三条 企业在利润表中应当对分类为经营类别的费用主要按照功能列示，分为从事经营业务发生的成本、销售费用、管理费用、研发费用等；但性质特殊且单独列示能向使用者提供更有用的结构化汇总信息的，应当按照性质列示。
第三十四条 利润表至少应当列示反映下列信息的项目，但其他会计准则另有规定的除外：
（一）经营收入；
（二）经营成本；
（三）税金及附加；
（四）销售费用；
（五）管理费用；
（六）研发费用；
（七）信用减值损失；
（八）资产减值损失；
（九）非流动资产处置损益；
（十）投资收益；
（十一）利息收入；
（十二）利息费用；
（十三）所得税费用；
（十四）终止经营利润；
（十五）其他综合收益各项目分别扣除所得税影响后的净额。
金融企业可以根据其特殊性列示利润表项目。
第三十五条 利润表至少应当列示下列合计或总计项目：
（一）经营利润，反映分类为经营类别的损益的合计金额。
（二）经营及投资利润，反映分类为经营类别和投资类别的损益相加后的合计金额。
企业应当在该项目下列示“经营利润及以权益法核算的投资产生的收益”其中项，反映分类为经营类别的损益和以权益法核算的长期股权投资产生的损益相加后的合计金额，后者为以权益法核算的长期股权投资产生的、符合本准则第四十一条规定范围的损益。
（三）持续经营利润，反映分类为经营、投资和筹资类别的损益相加后的合计金额，即企业当期实现的持续经营损益扣除所得税影响前的金额。
（四）利润总额，反映企业当期实现的利润（即持续经营利润与终止经营利润之和）扣除所得税影响前的合计金额。
（五）净利润，反映企业当期实现的利润总额扣除所得税影响后的合计金额。
（六）其他综合收益的税后净额，反映企业当期实现的其他综合收益扣除所得税影响后的合计金额。
（七）综合收益总额，反映净利润和其他综合收益的税后净额相加后的总计金额。
第三十六条 综合收益，是指企业在某一期间除与所有者以其所有者身份进行的交易之外的其他交易或事项所引起的所有者权益变动。
第三十七条 其他综合收益，是指企业根据其他会计准则规定未在当期损益中确认的各项利得和损失。
其他综合收益项目应当根据其他相关会计准则的规定分为下列两类列报：
（一）以后会计期间不能重分类进损益的其他综合收益项目，包括重新计量设定受益计划净负债或净资产导致的变动、按照权益法核算的在被投资单位以后会计期间不能重分类进损益的其他综合收益中所享有的份额、指定为以公允价值计量且其变动计入其他综合收益的非交易性权益工具投资的公允价值变动、指定为公允价值计量且其变动计入当期损益的金融负债由企业自身信用风险变动引起的公允价值变动等；
（二）以后会计期间在满足规定条件时将重分类进损益的其他综合收益项目，包括按照权益法核算的在被投资单位以后会计期间在满足规定条件时将重分类进损益的其他综合收益中所享有的份额、分类为以公允价值计量且其变动计入其他综合收益的金融资产的公允价值变动、金融资产重分类计入其他综合收益的金额、分类为以公允价值计量且其变动计入其他综合收益的金融资产计提的信用减值准备、现金流量套期工具产生的利得或损失中属于有效套期的部分、外币财务报表折算差额等。
第三十八条 在合并利润表中，企业应当在净利润项目之下单独列示归属于母公司所有者的损益和归属于少数股东的损益，在综合收益总额项目之下单独列示归属于母公司所有者的综合收益总额和归属于少数股东的综合收益总额。
第二节 利润表中损益分类的一般规定
第三十九条 企业应当将当期损益中未分类为投资、筹资、所得税费用、终止经营类别的所有损益，分类为经营类别。
第四十条 为确定利润表中分类为投资类别的损益，企业应当识别下列特定资产：
（一）对联营企业和合营企业的投资；
（二）个别财务报表中以成本法核算的对子公司的投资；
（三）投资性主体对不纳入合并财务报表范围的子公司的投资；
（四）现金及现金等价物；
（五）其他基本独立于企业其他资源单独产生回报的资产。
第四十一条 企业应当将本准则第四十条中特定资产产生的下列损益分类为投资类别，但符合本准则第四十六条规定的除外：
（一）资产本身产生的收益；
（二）资产初始计量、后续计量、终止确认产生的损益；
（三）直接归属于取得和处置资产的增量费用。
第四十二条 为确定利润表中分类为筹资类别的损益，企业应当区分下列两类负债：
（一）仅涉及筹资的交易所产生的负债（以下简称“纯筹资交易负债”）。在仅涉及筹资的交易中，企业以获得现金、终止确认另一项金融负债或收回自身权益工具方式取得融资，并在后续向交易对手方以转移现金或企业自身权益工具的方式进行偿还。
（二）除本条第（一）项之外的其他负债，即并非仅涉及筹资的交易所产生的负债（以下简称“非纯筹资交易负债”）。
第四十三条 企业应当将纯筹资交易负债产生的下列损益分类为筹资类别，但符合本准则第四十七条、第五十五条至第五十八条规定的除外：
（一）负债初始计量、后续计量、终止确认产生的损益；
（二）直接归属于发行和解除负债的增量费用。
第四十四条 对于非纯筹资交易负债，企业应当将其根据相关会计准则规定确认的利息费用（或收入）和利率变动产生的损益分类为筹资类别，其余损益分类为经营类别，但符合本准则第五十五条至第五十八条规定的除外。
第四十五条 从事下列特定主要业务活动的企业，应当遵循本准则第四十六条、第四十七条的损益分类规定：
（一）投资于本准则第四十条中的特定资产（现金及现金等价物除外）。
（二）向客户提供融资。
企业无需识别自身从事的所有主要业务活动，仅需判断其是否将上述一类或两类特定业务活动作为从事的主要业务活动。企业在确定自身是否从事特定主要业务活动时，应当根据相关客观事实和确凿证据进行判断，如企业是否使用该业务活动的类似于毛利的合计项目作为企业对外说明或内部评价经营业绩的重要经营业绩指标、报告分部或经营分部从事的单一业务活动等。对从事特定主要业务活动的判断发生变更的，企业不得对变更日前的损益进行重分类。
企业在进行本条第（一）项判断时，应当按单项资产或者具有共有特征的一组资产进行评估。
第四十六条 企业从事相关特定主要业务活动的，对于本准则第四十条中特定资产产生的、符合第四十一条规定范围的损益，应当分别下列情况进行分类：
（一）企业将对联营企业和合营企业投资作为一项主要业务活动，且未采用权益法核算该投资的，应当将该投资产生的损益分类为经营类别。企业采用权益法核算对联营企业和合营企业投资的，应当始终将该投资产生的损益分类为投资类别。
（二）个别财务报表中，母公司将对以成本法核算的子公司投资作为一项主要业务活动的，应当将该投资产生的损益分类为经营类别。
（三）投资性主体将对不纳入合并财务报表范围的子公司投资作为一项主要业务活动的，应当将该投资产生的损益分类为经营类别。
（四）企业将投资于本准则第四十条第（五）项中的非金融资产作为一项主要业务活动的，应当将该资产产生的损益分类为经营类别。
（五）企业将投资于本准则第四十条第（五）项中的金融资产作为一项主要业务活动的，应当将该金融资产以及现金及现金等价物产生的损益分类为经营类别。
（六）企业不将投资于本准则第四十条第（五）项中的金融资产作为主要业务活动，但是将向客户提供融资作为一项主要业务活动的，应当将现金及现金等价物产生的损益分别下列情况进行分类：
1.该现金及现金等价物与向客户提供融资相关的，应当将该现金及现金等价物产生的损益分类为经营类别。
2.该现金及现金等价物与向客户提供融资无关的，可以运用会计政策选择权，将该现金及现金等价物产生的损益分类为投资或经营类别。如果选择分类为投资类别，则本准则第四十七条第（二）项情形下负债产生的损益应当选择分类为筹资类别；如果选择分类为经营类别，则本准则第四十七条第（二）项情形下负债产生的损益也应当选择分类为经营类别。
3.区分上述两种情形不切实可行的，应当运用前目中的会计政策选择权，将所有现金及现金等价物产生的损益分类为经营类别。
第四十七条 企业将向客户提供融资作为一项主要业务活动的，对于纯筹资交易负债产生的、符合本准则第四十三条规定范围的损益，应当分别下列情况进行分类：
（一）该负债与向客户提供融资相关的，应当将该负债产生的损益分类为经营类别。
（二）该负债与向客户提供融资无关的，可以运用会计政策选择权，将该负债产生的损益分类为筹资或经营类别。如果选择分类为筹资类别，则本准则第四十六条第（六）项第2目情形下现金及现金等价物产生的损益应当选择分类为投资类别；如果选择分类为经营类别，则本准则第四十六条第（六）项第2目情形下现金及现金等价物产生的损益也应当选择分类为经营类别。
（三）区分上述两种情形不切实可行的，应当运用前项中的会计政策选择权，将所有此类负债产生的损益分类为经营类别。
第四十八条 企业应当将根据《企业会计准则第18号——所得税》规定计入利润表的、来源于持续经营的所得税费用（或收益）以及相关汇兑差额，分类为所得税费用类别。
第四十九条 企业应当将《企业会计准则第42号——持有待售的非流动资产、处置组和终止经营》规定的终止经营损益，分类为终止经营类别。
第五十条 母公司编制合并财务报表时，应当将整个企业集团视为一个会计主体，在企业集团合并财务报表层面确定其是否从事特定主要业务活动，并在此基础上编制合并利润表。企业集团合并财务报表层面对从事特定主要业务活动的判断，与企业集团内母公司或子公司的判断可能不同。
第三节 利润表中损益分类的其他规定
第五十一条 因用途变更等交易或事项的发生导致资产产生的损益所属类别发生变更的，企业应当将变更时产生的损益分类为与变更前相同的损益类别。
第五十二条 资产被划分为持有待售类别的，企业应当将该持有待售资产初始计量、后续计量产生的损益，分类为与将该资产划分为持有待售类别前产生的损益相同的损益类别。
资产被终止确认的，企业应当将终止确认产生的损益分类为与该资产被终止确认前产生的损益相同的损益类别。
第五十三条 一组资产（或一组资产和负债）发生用途变更、被划分为持有待售类别（满足终止经营定义的除外）、终止确认等交易或事项的，如果该组资产包含的所有资产（所得税资产除外）在前述交易或事项发生前产生的损益均分类为投资类别，则该交易或事项产生的损益应当分类为投资类别，否则应当分类为经营类别。
第五十四条 企业应当将汇兑差额分类为与产生该汇兑差额的项目相同的损益类别。
对于非纯筹资交易负债产生的汇兑差额，企业应当判断该差额与被分类为筹资类别还是其他类别的损益相关，并与其保持一致的损益分类。企业不得将同一笔非纯筹资交易负债产生的汇兑差额分类为不同的损益类别。企业无需将所有非纯筹资交易负债产生的汇兑差额分类为同一类别，但应当将类似负债产生的汇兑差额分类为同一类别。
如果对汇兑损益进行分类必须付出不必要的额外成本或努力，企业应当将其分类为经营类别。企业应当根据具体事实和情况，逐项评估每项汇兑差额的分类是否必须付出不必要的额外成本或努力。多项汇兑差额存在相同事实和情况的，可以合并评估。
第五十五条 企业签发的具有参与分红特征的投资合同所产生的负债按照《企业会计准则第22号——金融工具确认和计量》确认的，相关负债所产生的损益应当分类为经营类别。
企业应当将按照《企业会计准则第25号——保险合同》计入利润表的保险财务损益，分类为经营类别。
第五十六条 对于按照《企业会计准则第24号——套期会计》被指定为套期工具的金融工具，企业应当将该套期工具的利得和损失分类为与其所管理风险影响的损益相同的损益类别。但按照前述规定进行分类导致需以总额形式列示相关套期工具产生的利得和损失的，企业应当将该套期工具的所有利得和损失分类为经营类别。
金融工具被部分指定为套期工具的，企业应当将未被指定部分的利得和损失分类为与被指定部分的利得和损失相同的损益类别。
企业应当将套期工具的利得或损失中的套期无效部分，分类为与套期有效部分相同的损益类别。
第五十七条 对于未被指定为套期工具、但用于管理已识别风险的衍生工具，企业应当将该衍生工具的利得和损失分类为与其所管理风险影响的损益相同的损益类别。但按照前述规定进行分类导致需以总额形式列示相关衍生工具产生的利得和损失的，或者必须付出不必要的额外成本或努力的，企业应当将该衍生工具的所有利得和损失分类为经营类别。
第五十八条 对于未用于管理已识别风险的衍生工具，如果该衍生工具与仅涉及筹资的交易相关，企业应当将其利得和损失分类为筹资类别，但企业将向客户提供融资作为一项主要业务活动的，则应当根据本准则第四十七条规定对相关损益进行分类；如果该衍生工具并非与仅涉及筹资的交易相关，企业应当将其利得和损失分类为经营类别。
第五十九条 对于主合同为负债的混合合同，相关损益在利润表中的分类取决于其嵌入衍生工具与主合同是否分拆。
（一）嵌入衍生工具已与主负债分拆的，对于分拆后的主负债，应当根据本准则第三十九条、第四十二条至第四十四条、第四十七条、第五十五条第二款规定对相关损益进行分类；对于分拆的嵌入衍生工具，应当根据本准则第五十六条至第五十八条规定对相关损益进行分类。
（二）嵌入衍生工具未与主负债分拆且该混合合同源自仅涉及筹资的交易的，应当根据本准则第三十九条、第四十三条、第四十七条规定对相关损益进行分类。
（三）嵌入衍生工具未与主负债分拆且该混合合同并非源自仅涉及筹资的交易的，应当分别以下情况进行处理：
1.主负债为《企业会计准则第22号——金融工具确认和计量》适用范围内以摊余成本计量的金融负债的，企业应当将混合合同在初始确认后产生的后续计量和终止确认损益、直接归属于其解除的增量费用分类为筹资类别。
2.混合合同为《企业会计准则第25号——保险合同》适用范围内的保险合同的，企业应当将计入利润表的保险财务损益分类为经营类别。
3.除上述情形之外，企业应当将混合合同根据相关会计准则规定确认的利息费用（或收入）和利率变动产生的损益分类为筹资类别，其余损益分类为经营类别。
第五章 所有者权益变动表
第六十条 所有者权益变动表应当反映构成所有者权益的各组成部分当期的增减变动情况。综合收益和与所有者（或股东，下同）的资本交易导致的所有者权益的变动，应当分别列示。
与所有者的资本交易，是指企业与所有者以其所有者身份进行的、导致企业所有者权益变动的交易。
第六十一条 所有者权益变动表至少应当单独列示反映下列信息的项目：
（一）综合收益总额，在合并所有者权益变动表中还应当单独列示归属于母公司所有者的综合收益总额和归属于少数股东的综合收益总额；
（二）会计政策变更和前期差错更正的累积影响金额；
（三）所有者投入资本和向所有者分配利润等；
（四）按照规定提取的盈余公积；
（五）所有者权益各组成部分的期初和期末余额及其调节情况。
第六章 附注
第六十二条 附注应当披露财务报表的编制基础，相关信息应当与基本财务报表中列示的项目相互参照。
第六十三条 附注一般应当按照下列顺序至少披露：
（一）企业的基本情况。
1.企业注册地、组织形式和总部地址。
2.企业的业务性质和主要经营活动。
3.母公司以及集团最终母公司的名称。
4.财务报告的批准报出者和财务报告批准报出日，或者以签字人及其签字日期为准。
5.营业期限有限的企业，还应当披露有关其营业期限的信息。
（二）财务报表的编制基础。
（三）遵循企业会计准则的声明。
企业应当声明编制的财务报表符合企业会计准则的要求，真实、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。
（四）从事特定主要业务活动的说明。
企业从事特定主要业务活动的，应当披露所从事的特定主要业务活动及该业务活动构成主要业务活动的判断依据。
对从事特定主要业务活动的判断发生变更的，企业应当披露该变更事项和变更日期、因该变更而导致损益分类变化的损益项目在当期的变更日前后以及在上期的金额和分类，不切实可行的除外。企业因不切实可行而未披露前述信息的，应当披露该事实。
（五）重要会计政策和会计估计。
重要会计政策的说明，包括财务报表项目的计量基础和在运用会计政策过程中所做的重要判断等。重要会计估计的说明，包括可能导致下一个会计期间内资产、负债账面价值重大调整的会计估计的确定依据等。
企业应当披露采用的重要会计政策和会计估计，并结合企业的具体实际披露其重要会计政策的确定依据和财务报表项目的计量基础，及其会计估计所采用的关键假设和不确定因素。
（六）会计政策和会计估计变更以及差错更正的说明。
企业应当按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》的规定，披露会计政策和会计估计变更以及差错更正的情况。
（七）基本财务报表重要项目的说明。
企业应当按照资产负债表、利润表、现金流量表、所有者权益变动表及其项目列示的顺序，对基本财务报表重要项目的说明采用文字和数字描述相结合的方式进行披露。基本财务报表重要项目的明细金额合计，应当与报表项目金额相衔接。
对于利润表中按照功能列示的经营类费用，企业应当在附注中披露相关费用按照性质分类的补充资料，可以将费用分为耗用的原材料、职工薪酬费用、折旧费用、摊销费用等。
（八）或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
（九）有助于使用者评价企业管理资本的目标、政策及程序的信息。
第六十四条 企业应当在附注中披露下列关于其他综合收益各项目的信息：
（一）其他综合收益各项目及其所得税影响；
（二）其他综合收益各项目原计入其他综合收益、当期转出计入当期损益的金额；
（三）其他综合收益各项目的期初和期末余额及其调节情况。
第六十五条 企业应当在附注中披露在资产负债表日后、财务报告批准报出日前提议或宣布发放的股利总额和每股股利金额（或向投资者分配的利润总额）。
第六十六条 如果企业在财务报表之外正式公开的书面资料中，使用了本准则及其他会计准则未要求列报的损益类合计项目，用于向使用者提供管理层对企业整体财务业绩某一方面的看法，则企业应当将其作为管理层界定的业绩指标（以下简称“管理层业绩指标”）在附注中进行单独披露。管理层业绩指标应当是同时包括收入（或利得）类项目和费用（或损失）类项目的损益类合计项目，且与财务报表所对应的报告期间相同。对于每项管理层业绩指标，企业应当披露：
（一）管理层认为该指标有助于使用者了解企业整体财务业绩某一方面看法的说明及原因；
（二）该指标的计算方式；
（三）与最接近的本准则规定的利润表合计或总计项目或者其他会计准则要求列报的合计项目的调节表；
（四）上述第（三）项规定的调节表中，每个调节项目的所得税影响和对少数股东损益的影响，以及所得税影响的确定方式。
企业新增、停用管理层业绩指标，变更管理层业绩指标的计算方式，或者变更上述第（四）项中调节项目所得税影响的确定方式的，应当披露：
（一）相关事实及其影响；
（二）新增、停用管理层业绩指标或者发生上述变更的原因；
（三）调整后的相关比较信息，调整比较信息不切实可行的，企业应当披露该事实。
第六十七条 下列损益类合计项目不属于管理层业绩指标：
（一）毛利或类似于毛利的合计项目。
（二）扣除折旧、摊销和按照《企业会计准则第8号——资产减值》确认的资产减值损失前的经营利润。
第七章 衔接规定
第六十八条 在首次执行本准则之前已经执行企业会计准则的企业，应当按照本准则调整财务报表的列报项目；涉及有关报表和附注比较数据的，也应当做相应调整，调整不切实可行的除外。
第六十九条 在执行本准则的首年，企业应当在年度和中期财务报表中披露最近可比期间利润表各单列项目的调节信息，包括根据本准则列报的调整后金额，以及此前根据《企业会计准则第30号——财务报表列报》（财会〔2014〕7号）或《企业会计准则第32号——中期财务报告》列报的金额，也可以自愿披露当期或除最近可比期间外更早可比期间的利润表各单列项目的前述调节信息。
第七十条 首次执行本准则时，符合《企业会计准则第2号——长期股权投资》第三条第（二）项有关要求的企业，可以将其对联营企业或合营企业投资的核算方法选择从权益法变更为按照《企业会计准则第22号——金融工具确认和计量》规定的以公允价值计量且其变动计入当期损益。如果企业作出此变更，应当按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》追溯采用该会计政策变更。
第八章 附 则
第七十一条 本准则自2027年1月1日起施行。
Caikuai [2026] No. 11
Relevant ministries and commissions of the State Council and relevant agencies directly under the State Council; finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with independent planning status; the Finance Bureau of the Xinjiang Production and Construction Corps; regional supervision bureaus of the Ministry of Finance; and other relevant entities:
In order to meet the needs of the development of the socialist market economy and to improve the quality of the presentation of enterprises' financial statements and the transparency of accounting information, the Ministry has, in accordance with the Accounting Standards for Business Enterprises (ASBE) — Basic Standard, revised ASBE No. 30 — Presentation of Financial Statements, which is hereby issued. The relevant matters are notified as follows:
I. Enterprises listed both domestically and overseas, and enterprises listed overseas that prepare their financial statements under IFRS Accounting Standards or ASBE, shall apply this Standard from 1 January 2027; other domestically listed enterprises shall apply it from 1 January 2029; and non-listed enterprises applying ASBE shall apply it from 1 January 2030. At the same time, enterprises are permitted to apply it early.
II. Enterprises applying this Standard shall no longer apply the Notice of the Ministry of Finance on Issuing the Revised ASBE No. 30 — Presentation of Financial Statements (Caikuai [2014] No. 7), issued by the Ministry on 26 January 2014.
Please report any problems encountered in implementation to the Ministry in a timely manner.
Ministry of Finance
24 July 2026
ASBE No. 30 — Presentation of Financial Statements
Chapter 1 General Provisions
Article 1 This Standard is formulated in accordance with ASBE — Basic Standard, in order to regulate the presentation of financial statements and to ensure that the financial statements of the same enterprise for different periods, and the financial statements of different enterprises for the same period, are comparable with one another.
Article 2 Financial statements are a structured representation of an enterprise's financial position, financial performance and cash flows. Financial statements shall include at least the following components:
(a) a balance sheet;
(b) an income statement;
(c) a cash flow statement;
(d) a statement of changes in owners' equity (or shareholders' equity, the same applies hereinafter);
(e) notes.
The above components of financial statements are of equal importance. Of these, the statements in items (a) to (d) of this Article (including comparative data for the comparative period) are referred to as the primary financial statements, which serve to present a structured summary of an enterprise's assets, liabilities, owners' equity, revenue, expenses, gains, losses, cash flows, etc.; the notes comprise narrative descriptions or detailed information about items presented in the primary financial statements, as well as explanations of items not presented in those statements, etc.
Article 3 This Standard applies to separate financial statements and consolidated financial statements, as well as to annual financial statements and interim financial statements, except as otherwise provided in ASBE No. 32 — Interim Financial Reporting. The preparation and presentation of consolidated financial statements shall also comply with ASBE No. 33 — Consolidated Financial Statements; the preparation and presentation of the cash flow statement shall also comply with ASBE No. 31 — Cash Flow Statements; special presentation requirements of other accounting standards are governed by those other relevant accounting standards.
Chapter 2 Basic Requirements
Article 4 An enterprise shall, on a going concern basis, recognise and measure the transactions and events that have actually occurred in accordance with ASBE — Basic Standard and the other accounting standards, and prepare its financial statements on that basis. An enterprise shall not substitute disclosure in the notes for recognition and measurement, and inappropriate recognition and measurement cannot be rectified by adequate disclosure of the related accounting policies.
Where the information disclosed in accordance with the requirements of the accounting standards is insufficient to enable users of financial statements (hereinafter “users”) to understand the effect of particular transactions or events on the enterprise's financial position, financial performance and cash flows, the enterprise shall also disclose other necessary information.
Article 5 In the course of preparing financial statements, the management of an enterprise shall use all available information to assess the enterprise's ability to continue as a going concern for at least 12 months from the end of the reporting period.
The assessment shall take into account factors such as macro-policy risks, market and operating risks, the enterprise's current or long-term profitability, solvency and financial flexibility, and any intention of the enterprise's management to change its business policies.
Where the results of the assessment indicate significant doubt about the enterprise's ability to continue as a going concern, the enterprise shall disclose in the notes the factors giving rise to significant doubt about its ability to continue as a going concern and the remedial measures that the enterprise intends to take.
Article 6 Where an enterprise has a history of recent profitable operations and is supported by financial resources, this normally indicates that it is reasonable to prepare the financial statements on a going concern basis.
Where an enterprise has formally decided, or is compelled, to liquidate or cease operations in the current period or in the next accounting period, this indicates that it is no longer reasonable to prepare the financial statements on a going concern basis. In such circumstances, the enterprise shall prepare its financial statements on another basis, shall state in the notes the fact that the financial statements have not been prepared on a going concern basis, and shall disclose the reason why they have not been prepared on a going concern basis and the basis on which the financial statements have been prepared.
Article 7 An enterprise shall prepare its financial statements on the accrual basis of accounting, except for the cash flow statement, which is prepared on the cash basis.
Article 8 The presentation of financial statement items shall be consistent from one accounting period to another and shall not be changed arbitrarily, except in the following circumstances:
(a) An accounting standard requires a change in the presentation of financial statement items.
(b) After a significant change in the nature of the enterprise's business operations, or after the occurrence of a transaction or event that has a significant effect on the enterprise's operations, a change in the presentation of financial statement items would provide more reliable and more relevant accounting information.
Article 9 An enterprise shall classify information about assets, liabilities, owners' equity, revenue, expenses, gains, losses, cash flows, etc. and aggregate it into items on the basis of shared (or similar, the same applies hereinafter) characteristics (such as nature, function and measurement basis), disaggregate items on the basis of different characteristics, and present the resulting financial statement items in the primary financial statements or disclose them in the notes, so that the presentation in the primary financial statements and in the notes meets the relevant requirements of Article 2 of this Standard. The aggregation and disaggregation of information shall not result in material information being obscured. Where information is material, the enterprise shall disaggregate the relevant items in accordance with the principles set out in this paragraph.
An enterprise shall present material information. Where, as a result of the aggregation and disaggregation of information, material information is not presented in the primary financial statements, the enterprise shall disclose that information in the notes.
Article 10 Materiality means that an item in the financial statements is material if its omission, misstatement or obscuring could reasonably be expected to influence the economic decisions that users make on the basis of the financial statements.
Obscuring, as referred to in the preceding paragraph, means that, although the relevant information is included in the financial statements, it is presented in an inappropriate manner such that users have difficulty obtaining or understanding material information, thereby having an effect similar to that of omission or misstatement. Examples include: material information being described or expressed in an unclear manner; material information being relatively scattered throughout the financial statements; items with different characteristics being inappropriately aggregated; items with shared characteristics being inappropriately disaggregated; and material information being hidden by immaterial information such that users are unable to identify it, etc.
Materiality shall be judged in the light of the specific circumstances of the enterprise, from the perspectives of both the nature and the amount of an item, and once the criteria for judging the materiality of each item have been determined, they shall not be changed arbitrarily. In judging the materiality of an item by its nature, consideration shall be given to factors such as whether the item, by its nature, forms part of the enterprise's ordinary activities and whether it significantly affects the enterprise's financial position, financial performance and cash flows; in judging the materiality of an item by the size of its amount, consideration shall be given to the proportion that the amount of the item represents of the amounts of directly related items such as total assets, total liabilities, total owners' equity, total operating revenue, total operating costs, net profit and total comprehensive income, or of the amount of the separately presented line item in the financial statements to which the item belongs.
Article 11 In the primary financial statements, the amounts of asset items and liability items, the amounts of revenue items and expense items, and the amounts of gain items and loss items recognised directly in profit or loss for the current period shall not be offset against each other, unless otherwise provided by other accounting standards.
Gains and losses arising from a group of similar transactions shall be presented on a net basis; if they are material, the gains and the losses shall be disclosed separately in the notes.
Presenting an asset or liability item at its net amount after deducting valuation allowances does not constitute offsetting.
Where gains and losses arising from non-ordinary activities are presented at the net amount of the income arising from a transaction less the related expenses of the same transaction, and such presentation better reflects the substance of the transaction, this does not constitute offsetting.
Article 12 The presentation of financial statements for the current period shall provide, at a minimum, comparative data for the preceding comparative period for all items presented, as well as explanations relevant to an understanding of the current period's financial statements, unless otherwise provided by other accounting standards.
Where the items presented in the financial statements are changed in accordance with Article 8 of this Standard, at a minimum the data for the comparative period shall be adjusted in accordance with the presentation requirements of the current period, and the reason for and nature of the adjustment, as well as the amount of each item adjusted, shall be disclosed in the notes. Where it is impracticable to adjust the comparative data, the reason why the adjustment cannot be made shall be disclosed in the notes.
Impracticable means that an enterprise is unable to apply a requirement of an accounting standard after making every reasonable effort to do so.
Article 13 An enterprise shall disclose at least the following in a prominent position in the financial statements:
(a) The name of the reporting enterprise.
(b) The balance sheet date or the accounting period covered by the financial statements.
(c) The unit used for RMB amounts.
(d) Where the financial statements are consolidated financial statements, this fact shall be indicated.
Article 14 An enterprise shall prepare financial statements at least annually. Where the period covered by the annual financial statements is shorter than one year, the enterprise shall disclose the period covered by the annual financial statements, the reason for the period being shorter than one year, and the fact that the data in the statements are not comparable.
Article 15 Items that this Standard requires to be presented separately in the financial statements shall be presented separately. Where other accounting standards require items to be presented separately, those items shall be added as separately presented items.
Chapter 3 Balance Sheet
Article 16 Assets and liabilities shall be presented separately as current assets and non-current assets, and as current liabilities and non-current liabilities.
An enterprise that does not have a clearly identifiable operating cycle in selling products or providing services, such as a financial enterprise, may present its assets and liabilities in order of liquidity where presentation based on liquidity provides a more useful structured summary. An enterprise that has diverse operations may adopt a mixed basis of presentation where presenting some of its assets or liabilities as current and non-current and the others in order of liquidity provides a more useful structured summary.
For each asset and liability line item that combines amounts expected to be recovered or settled within one year (inclusive of one year; the same applies hereinafter) after the balance sheet date and amounts expected to be recovered or settled after one year, an enterprise shall disclose the amount expected to be recovered or settled after more than one year.
Article 17 An asset shall be classified as a current asset when it satisfies any of the following conditions:
(a) It is expected to be realised, sold or consumed within a normal operating cycle.
(b) It is held primarily for the purpose of trading.
(c) It is expected to be realised within one year from the balance sheet date.
(d) It is cash or a cash equivalent whose ability to be exchanged for other assets or used to settle liabilities is not restricted within one year from the balance sheet date.
The normal operating cycle is the period from the purchase by an enterprise of assets for processing until their realisation in cash or cash equivalents. The normal operating cycle is usually shorter than one year (12 months), but in some cases, owing to factors such as a long production cycle, the normal operating cycle may be longer than one year. Where the normal operating cycle cannot be determined, one year shall be used as the normal operating cycle.
Where an enterprise's normal operating cycle is longer than one year, the enterprise shall still classify the related assets as current assets, even though those assets are often realised, sold or consumed only after more than one year.
Article 18 Assets other than current assets shall be classified as non-current assets and shall be presented by category according to their nature. Non-current assets classified as held for sale and assets in disposal groups classified as held for sale shall be classified as current assets.
Article 19 A liability shall be classified as a current liability when it satisfies any of the following conditions:
(a) It is expected to be settled within a normal operating cycle.
(b) It is held primarily for the purpose of trading.
(c) It is due to be settled within one year from the balance sheet date.
(d) The enterprise does not have, at the balance sheet date, a substantive right to defer settlement of the liability for at least one year after the balance sheet date.
For the purposes of this Article, settlement of a liability refers to the extinguishment of the liability by the enterprise through the transfer to the counterparty of cash, other economic resources (such as goods or services) or the enterprise's own equity instruments.
When classifying liabilities as current or non-current, an enterprise shall use the same normal operating cycle as that used for classifying assets as current or non-current. Operating liability items within the enterprise's normal operating cycle shall still be classified as current liabilities even if they are to be settled more than one year after the balance sheet date.
Article 20 Liabilities other than current liabilities shall be classified as non-current liabilities and shall be presented by category according to their nature. Liabilities included in disposal groups classified as held for sale shall be classified as current liabilities.
Article 21 The subjective likelihood of an enterprise exercising the right referred to in item (d) of Article 19 of this Standard does not affect the classification of a liability as current or non-current. A liability that meets the conditions for classification as a non-current liability under this Standard shall still be classified as a non-current liability, even if the enterprise intends or plans to settle the liability early within one year after the balance sheet date, or has settled the liability early between the balance sheet date and the date on which the financial report is authorised for issue.
For a liability that is due within one year from the balance sheet date, where the enterprise has the right at the balance sheet date to extend the settlement of the liability to at least one year after the balance sheet date, the liability shall be classified as a non-current liability; where the enterprise does not have the right at the balance sheet date to extend the settlement of the liability to at least one year after the balance sheet date, the liability shall still be classified as a current liability, even if an agreement to reschedule the settlement plan is entered into after the balance sheet date and before the date on which the financial report is authorised for issue.
Article 22 For a liability arising from a loan arrangement of an enterprise, the enterprise's right to defer settlement of the liability for at least one year after the balance sheet date may depend on whether the enterprise has complied with the conditions specified in the loan arrangement (hereinafter referred to as “covenants”). When classifying such a liability as current or non-current in accordance with item (d) of Article 19 of this Standard, the enterprise shall consider whether it has the right at the balance sheet date to defer settlement of the liability, distinguishing between the following situations:
(a) Covenants with which the enterprise is required to comply on or before the balance sheet date, even if compliance with such covenants is assessed only after the balance sheet date (for example, where a covenant provides for assessment after the balance sheet date based on the financial position at the balance sheet date), affect the determination of whether that right exists at the balance sheet date, and thereby affect the classification of the liability as current or non-current at the balance sheet date.
(b) Covenants with which the enterprise is required to comply after the balance sheet date (for example, where a covenant provides for assessment based on the financial position 6 months after the balance sheet date) do not affect the determination of whether that right exists at the balance sheet date, and are irrelevant to the classification of the liability as current or non-current at the balance sheet date.
Article 23 Where an enterprise breaches a long-term loan agreement on or before the balance sheet date, with the result that the lender may demand settlement of the liability at any time, the liability shall be classified as a current liability.
Where the lender agrees, on or before the balance sheet date, to provide a period of grace ending at least one year after the balance sheet date, within which the enterprise can rectify the breach and during which the lender cannot demand settlement at any time, the liability shall be classified as a non-current liability.
Where similar circumstances exist for other long-term liabilities, they shall be dealt with by reference to paragraphs 1 and 2 of this Article.
Article 24 Where the terms of a liability result in its settlement by the enterprise through the delivery of its own equity instruments at the option of the counterparty, those terms do not affect the classification of the liability as current or non-current if, in accordance with ASBE No. 37 — Presentation of Financial Instruments, the enterprise classifies the aforesaid option as an equity instrument and recognises it separately as the equity component of a compound financial instrument.
Article 25 The assets section of the balance sheet shall, at a minimum, separately present line items reflecting the following information:
(a) cash and bank balances;
(b) held-for-trading financial assets;
(c) receivables;
(d) prepayments;
(e) inventories;
(f) contract assets;
(g) non-current assets and assets in disposal groups classified as held for sale;
(h) debt investments;
(i) other debt investments;
(j) long-term equity investments;
(k) investments in other equity instruments;
(l) investment property;
(m) fixed assets;
(n) biological assets;
(o) right-of-use assets;
(p) intangible assets;
(q) goodwill;
(r) deferred tax assets.
Financial enterprises may present asset line items in light of their particular characteristics.
Article 26 The assets section of the balance sheet shall, at a minimum, include line items for total current assets and total non-current assets, except where these are not applicable owing to the nature of the enterprise's operations.
Article 27 The liabilities section of the balance sheet shall, at a minimum, separately present line items reflecting the following information:
(a) short-term borrowings;
(b) held-for-trading financial liabilities;
(c) payables;
(d) receipts in advance;
(e) contract liabilities;
(f) employee benefits payable;
(g) taxes payable;
(h) liabilities in disposal groups classified as held for sale;
(i) long-term borrowings;
(j) bonds payable;
(k) lease liabilities;
(l) long-term payables;
(m) provisions;
(n) deferred tax liabilities.
Financial enterprises may present liability line items in light of their particular characteristics.
Article 28 The liabilities section of the balance sheet shall, at a minimum, include line items for total current liabilities, total non-current liabilities and total liabilities, except where these are not applicable owing to the nature of the enterprise's operations.
Article 29 The owners' equity section of the balance sheet shall, at a minimum, separately present line items reflecting the following information:
(a) paid-in capital (or share capital);
(b) other equity instruments;
(c) capital reserve;
(d) other comprehensive income;
(e) surplus reserve;
(f) undistributed profits.
In the consolidated balance sheet, non-controlling interests shall be presented separately within the owners' equity section.
Article 30 The owners' equity section of the balance sheet shall include a line item for total owners' equity.
Article 31 The balance sheet shall present a line item for total assets and a line item for total liabilities and owners' equity.
Chapter 4 Income Statement
Section 1 Basic Presentation Requirements
Article 32 Items of revenue, expenses, gains and losses recognised in profit or loss for the current period in the income statement (hereinafter collectively referred to as “income and expenses”) shall be classified, in accordance with Articles 39 to 59 of this Standard, into the following five categories:
(a) operating category;
(b) investing category;
(c) financing category;
(d) income taxes category;
(e) discontinued operations category.
Of these, income and expenses classified in the categories in items (a) to (d) of this Article are all income and expenses from continuing operations. Income and expenses classified in the discontinued operations category in accordance with Article 49 of this Standard are not also classified in the categories in items (a) to (d) of this Article. Income and expenses classified in the income taxes category in accordance with Article 48 of this Standard are not also classified in the categories in items (a) to (c) of this Article.
Article 33 An enterprise shall present expenses classified in the operating category in the income statement mainly by function, distinguishing costs incurred in conducting operating activities, selling expenses, administrative expenses, research and development expenses, etc.; however, where an expense is special in nature and presenting it separately would provide users with a more useful structured summary, it shall be presented by nature.
Article 34 The income statement shall, at a minimum, present line items reflecting the following information, unless otherwise provided by other accounting standards:
(a) operating revenue;
(b) operating costs;
(c) taxes and surcharges;
(d) selling expenses;
(e) administrative expenses;
(f) research and development expenses;
(g) credit impairment losses;
(h) asset impairment losses;
(i) gains or losses on disposal of non-current assets;
(j) investment income;
(k) interest income;
(l) interest expense;
(m) income tax expense;
(n) profit from discontinued operations;
(o) the net amount of each item of other comprehensive income after deducting its respective income tax effect.
Financial enterprises may present line items in the income statement in light of their particular characteristics.
Article 35 The income statement shall, at a minimum, present the following subtotals or totals:
(a) Operating profit, which reflects the total amount of income and expenses classified in the operating category.
(b) Operating and investing profit, which reflects the total amount of income and expenses classified in the operating category and the investing category added together.
Under this line item, an enterprise shall present a sub-item “operating profit and income from investments accounted for using the equity method”, which reflects the total amount of income and expenses classified in the operating category and income and expenses arising from long-term equity investments accounted for using the equity method added together, the latter being income and expenses that arise from long-term equity investments accounted for using the equity method and that fall within the scope specified in Article 41 of this Standard.
(c) Profit from continuing operations, which reflects the total amount of income and expenses classified in the operating, investing and financing categories added together, i.e. the amount of income and expenses from continuing operations realised by the enterprise for the current period before deducting income tax effects.
(d) Total profit, which reflects the total amount of profit realised by the enterprise for the current period (i.e. the sum of profit from continuing operations and profit from discontinued operations) before deducting income tax effects.
(e) Net profit, which reflects the total amount remaining after deducting income tax effects from the total profit realised by the enterprise for the current period.
(f) Other comprehensive income, net of tax, which reflects the total amount of other comprehensive income realised by the enterprise for the current period after deducting income tax effects.
(g) Total comprehensive income, which reflects the total amount of net profit and other comprehensive income, net of tax, added together.
Article 36 Comprehensive income refers to the change in an enterprise's owners' equity during a period resulting from transactions or events other than transactions with owners in their capacity as owners.
Article 37 Other comprehensive income refers to the items of gains and losses that an enterprise does not recognise in profit or loss for the current period in accordance with other accounting standards.
Items of other comprehensive income shall be presented in the following two classes in accordance with the requirements of other relevant accounting standards:
(a) items of other comprehensive income that will not be reclassified to profit or loss in subsequent accounting periods, including changes arising from remeasurement of the net defined benefit liability or asset, the share, under the equity method, of the other comprehensive income of investees that will not be reclassified to profit or loss in subsequent accounting periods, changes in the fair value of investments in non-trading equity instruments designated as at fair value through other comprehensive income, and changes in the fair value of financial liabilities designated as at fair value through profit or loss that are attributable to changes in the enterprise's own credit risk, etc.;
(b) items of other comprehensive income that will be reclassified to profit or loss in subsequent accounting periods when specified conditions are met, including the share, under the equity method, of the other comprehensive income of investees that will be reclassified to profit or loss in subsequent accounting periods when specified conditions are met, changes in the fair value of financial assets classified as at fair value through other comprehensive income, amounts recognised in other comprehensive income on the reclassification of financial assets, credit impairment allowances recognised for financial assets classified as at fair value through other comprehensive income, the portion of gains or losses on cash flow hedging instruments that is an effective hedge, and exchange differences arising on translation of foreign currency financial statements, etc.
Article 38 In the consolidated income statement, an enterprise shall present separately, under the net profit line item, profit or loss attributable to owners of the parent and profit or loss attributable to non-controlling interests, and, under the total comprehensive income line item, total comprehensive income attributable to owners of the parent and total comprehensive income attributable to non-controlling interests.
Section 2 General Requirements for the Classification of Income and Expenses in the Income Statement
Article 39 An enterprise shall classify in the operating category all income and expenses in profit or loss for the current period that are not classified in the investing, financing, income taxes or discontinued operations categories.
Article 40 To determine the income and expenses to be classified in the investing category in the income statement, an enterprise shall identify the following specified assets:
(a) investments in associates and joint ventures;
(b) investments in subsidiaries accounted for using the cost method in separate financial statements;
(c) investments of investment entities in subsidiaries that are not included in the scope of the consolidated financial statements;
(d) cash and cash equivalents;
(e) other assets that generate a return individually and largely independently of the enterprise's other resources.
Article 41 An enterprise shall classify in the investing category the following income and expenses arising from the specified assets in Article 40 of this Standard, except for those to which Article 46 of this Standard applies:
(a) income generated by the assets themselves;
(b) income and expenses arising from the initial measurement, subsequent measurement and derecognition of the assets;
(c) incremental expenses directly attributable to the acquisition and disposal of the assets.
Article 42 To determine the income and expenses to be classified in the financing category in the income statement, an enterprise shall distinguish between the following two types of liabilities:
(a) Liabilities that arise from transactions that involve only the raising of finance (hereinafter referred to as “pure financing transaction liabilities”). In a transaction that involves only the raising of finance, an enterprise obtains financing by receiving cash, derecognising another financial liability or receiving its own equity instruments, and subsequently repays the counterparty by transferring cash or its own equity instruments.
(b) Liabilities other than those in item (a) of this Article, i.e. liabilities that arise from transactions that do not involve only the raising of finance (hereinafter referred to as “non-pure financing transaction liabilities”).
Article 43 An enterprise shall classify in the financing category the following income and expenses arising from pure financing transaction liabilities, except for those to which Article 47 or Articles 55 to 58 of this Standard apply:
(a) income and expenses arising from the initial measurement, subsequent measurement and derecognition of the liabilities;
(b) incremental expenses directly attributable to the issue and extinguishment of the liabilities.
Article 44 For non-pure financing transaction liabilities, an enterprise shall classify in the financing category the interest expense (or income) recognised in accordance with the relevant accounting standards and the income and expenses arising from changes in interest rates, and shall classify the remaining income and expenses in the operating category, except for those to which Articles 55 to 58 of this Standard apply.
Article 45 An enterprise that engages in the following specified main business activities shall apply the requirements on the classification of income and expenses in Articles 46 and 47 of this Standard:
(a) Investing in the specified assets in Article 40 of this Standard (other than cash and cash equivalents).
(b) Providing financing to customers.
An enterprise need not identify all of the main business activities in which it engages; it is only required to determine whether it engages in one or both of the above types of specified business activities as a main business activity. In determining whether it engages in a specified main business activity, an enterprise shall make its judgement on the basis of relevant objective facts and conclusive evidence, for example, whether the enterprise uses a subtotal similar to gross profit for that business activity as an important operating performance indicator in explaining its operating performance externally or in evaluating it internally, or whether a reportable segment or an operating segment engages in a single business activity, etc. Where the judgement as to whether the enterprise engages in a specified main business activity changes, the enterprise shall not reclassify income and expenses arising before the date of the change.
In making the judgement in item (a) of this Article, an enterprise shall perform the assessment for individual assets or for groups of assets with shared characteristics.
Article 46 Where an enterprise engages in the relevant specified main business activities, it shall classify the income and expenses that arise from the specified assets referred to in Article 40 of this Standard and that fall within the scope set out in Article 41 as follows:
(a) Where an enterprise invests in associates and joint ventures as a main business activity and does not account for those investments using the equity method, it shall classify the income and expenses from those investments in the operating category. Where an enterprise accounts for investments in associates and joint ventures using the equity method, it shall always classify the income and expenses from those investments in the investing category.
(b) In the separate financial statements, where a parent invests in subsidiaries accounted for using the cost method as a main business activity, it shall classify the income and expenses from those investments in the operating category.
(c) Where an investment entity invests in subsidiaries that are not included in the scope of the consolidated financial statements as a main business activity, it shall classify the income and expenses from those investments in the operating category.
(d) Where an enterprise invests in the non-financial assets referred to in item (e) of Article 40 of this Standard as a main business activity, it shall classify the income and expenses from those assets in the operating category.
(e) Where an enterprise invests in the financial assets referred to in item (e) of Article 40 of this Standard as a main business activity, it shall classify the income and expenses from those financial assets and from cash and cash equivalents in the operating category.
(f) Where an enterprise does not invest in the financial assets referred to in item (e) of Article 40 of this Standard as a main business activity, but provides financing to customers as a main business activity, it shall classify the income and expenses from cash and cash equivalents as follows:
1. Where the cash and cash equivalents relate to the provision of financing to customers, the enterprise shall classify the income and expenses from those cash and cash equivalents in the operating category.
2. Where the cash and cash equivalents do not relate to the provision of financing to customers, the enterprise may make an accounting policy choice to classify the income and expenses from those cash and cash equivalents in either the investing category or the operating category. If the enterprise chooses to classify them in the investing category, it shall choose to classify the income and expenses from liabilities in the circumstance described in item (b) of Article 47 of this Standard in the financing category; if the enterprise chooses to classify them in the operating category, it shall also choose to classify the income and expenses from liabilities in the circumstance described in item (b) of Article 47 of this Standard in the operating category.
3. Where it is impracticable to distinguish between the two circumstances above, the enterprise shall apply the accounting policy choice in the preceding sub-item and classify the income and expenses from all cash and cash equivalents in the operating category.
Article 47 Where an enterprise provides financing to customers as a main business activity, it shall classify the income and expenses that arise from pure financing transaction liabilities and that fall within the scope set out in Article 43 of this Standard as follows:
(a) Where the liabilities relate to the provision of financing to customers, the enterprise shall classify the income and expenses from those liabilities in the operating category.
(b) Where the liabilities do not relate to the provision of financing to customers, the enterprise may make an accounting policy choice to classify the income and expenses from those liabilities in either the financing category or the operating category. If the enterprise chooses to classify them in the financing category, it shall choose to classify the income and expenses from cash and cash equivalents in the circumstance described in sub-item 2 of item (f) of Article 46 of this Standard in the investing category; if the enterprise chooses to classify them in the operating category, it shall also choose to classify the income and expenses from cash and cash equivalents in the circumstance described in sub-item 2 of item (f) of Article 46 of this Standard in the operating category.
(c) Where it is impracticable to distinguish between the two circumstances above, the enterprise shall apply the accounting policy choice in the preceding item and classify the income and expenses from all such liabilities in the operating category.
Article 48 An enterprise shall classify in the income taxes category the income tax expense (or income) from continuing operations that is included in the income statement in accordance with ASBE No. 18 — Income Taxes, together with the related foreign exchange differences.
Article 49 An enterprise shall classify in the discontinued operations category the income and expenses from discontinued operations as specified in ASBE No. 42 — Non-current Assets Held for Sale, Disposal Groups and Discontinued Operations.
Article 50 When preparing consolidated financial statements, a parent shall treat the entire group as a single accounting entity, determine at the level of the group's consolidated financial statements whether the group engages in specified main business activities, and prepare the consolidated income statement on that basis. The judgement made at the level of the group's consolidated financial statements as to whether specified main business activities are engaged in may differ from the judgement made by the parent or by a subsidiary within the group.
Section 3 Other Provisions on the Classification of Income and Expenses in the Income Statement
Article 51 Where a transaction or event, such as a change in use, results in a change in the category to which the income and expenses arising from an asset belong, the enterprise shall classify the income and expenses arising at the time of the change in the same category as before the change.
Article 52 Where an asset is classified as held for sale, the enterprise shall classify the income and expenses arising from the initial measurement and subsequent measurement of that asset held for sale in the same category as the income and expenses that arose from the asset before it was classified as held for sale.
Where an asset is derecognised, the enterprise shall classify the income and expenses arising on derecognition in the same category as the income and expenses that arose from the asset before it was derecognised.
Article 53 Where a group of assets (or a group of assets and liabilities) is subject to a transaction or event such as a change in use, classification as held for sale (except where the definition of a discontinued operation is met) or derecognition, the income and expenses arising from that transaction or event shall be classified in the investing category if the income and expenses that arose from all the assets in the group (other than income tax assets) before that transaction or event were classified in the investing category; otherwise, they shall be classified in the operating category.
Article 54 An enterprise shall classify foreign exchange differences in the same category as the income and expenses from the items that gave rise to the foreign exchange differences.
For foreign exchange differences arising on non-pure financing transaction liabilities, an enterprise shall determine whether the differences relate to income and expenses classified in the financing category or in another category, and shall classify them consistently with those income and expenses. The enterprise shall not classify the foreign exchange differences arising on the same non-pure financing transaction liability in different categories. The enterprise is not required to classify the foreign exchange differences arising on all non-pure financing transaction liabilities in the same category, but shall classify the foreign exchange differences arising on similar liabilities in the same category.
If classifying foreign exchange gains and losses would involve undue cost or effort, an enterprise shall classify them in the operating category. The enterprise shall assess, on the basis of the specific facts and circumstances and item by item, whether classifying each foreign exchange difference would involve undue cost or effort. Where multiple foreign exchange differences share the same facts and circumstances, they may be assessed together.
Article 55 Where liabilities arising from investment contracts with participation features issued by an enterprise are recognised in accordance with ASBE No. 22 — Recognition and Measurement of Financial Instruments, the income and expenses arising from those liabilities shall be classified in the operating category.
An enterprise shall classify in the operating category the insurance finance income and expenses included in the income statement in accordance with ASBE No. 25 — Insurance Contracts.
Article 56 For a financial instrument designated as a hedging instrument in accordance with ASBE No. 24 — Hedge Accounting, an enterprise shall classify the gains and losses on the hedging instrument in the same category as the income and expenses affected by the risks that the instrument is used to manage. However, where classifying in accordance with the foregoing would require the gains and losses arising from the relevant hedging instrument to be presented on a gross basis, the enterprise shall classify all gains and losses on that hedging instrument in the operating category.
Where a financial instrument is partially designated as a hedging instrument, the enterprise shall classify the gains and losses on the undesignated portion in the same category as the gains and losses on the designated portion.
An enterprise shall classify the ineffective portion of the gains or losses on a hedging instrument in the same category as the effective portion.
Article 57 For a derivative that is not designated as a hedging instrument but is used to manage identified risks, an enterprise shall classify the gains and losses on the derivative in the same category as the income and expenses affected by the risks that the derivative is used to manage. However, where classifying in accordance with the foregoing would require the gains and losses arising from the relevant derivative to be presented on a gross basis, or would involve undue cost or effort, the enterprise shall classify all gains and losses on that derivative in the operating category.
Article 58 For a derivative that is not used to manage identified risks, if the derivative relates to a transaction that involves only the raising of finance, the enterprise shall classify its gains and losses in the financing category, except that, where the enterprise provides financing to customers as a main business activity, it shall classify the related income and expenses in accordance with Article 47 of this Standard; if the derivative does not relate to a transaction that involves only the raising of finance, the enterprise shall classify its gains and losses in the operating category.
Article 59 For a hybrid contract whose host contract is a liability, the classification of the related income and expenses in the income statement depends on whether the embedded derivative is separated from the host contract.
(a) Where the embedded derivative has been separated from the host liability, the related income and expenses of the separated host liability shall be classified in accordance with Article 39, Articles 42 to 44, Article 47 and paragraph 2 of Article 55 of this Standard; the related income and expenses of the separated embedded derivative shall be classified in accordance with Articles 56 to 58 of this Standard.
(b) Where the embedded derivative has not been separated from the host liability and the hybrid contract arises from a transaction that involves only the raising of finance, the related income and expenses shall be classified in accordance with Articles 39, 43 and 47 of this Standard.
(c) Where the embedded derivative has not been separated from the host liability and the hybrid contract does not arise from a transaction that involves only the raising of finance, the following shall apply, depending on the circumstances:
1. Where the host liability is a financial liability measured at amortised cost within the scope of ASBE No. 22 — Recognition and Measurement of Financial Instruments, the enterprise shall classify in the financing category the income and expenses from subsequent measurement and derecognition of the hybrid contract arising after initial recognition, and the incremental expenses directly attributable to its extinguishment.
2. Where the hybrid contract is an insurance contract within the scope of ASBE No. 25 — Insurance Contracts, the enterprise shall classify in the operating category the insurance finance income and expenses included in the income statement.
3. In circumstances other than those above, the enterprise shall classify in the financing category the interest expense (or income) on the hybrid contract recognised in accordance with the relevant accounting standards and the income and expenses arising from changes in interest rates, and shall classify the remaining income and expenses in the operating category.
Chapter 5 Statement of Changes in Owners' Equity
Article 60 The statement of changes in owners' equity shall reflect the increases and decreases during the current period in each component of owners' equity. Changes in owners' equity arising from comprehensive income and those arising from capital transactions with owners (or shareholders; the same applies hereinafter) shall be presented separately.
Capital transactions with owners are transactions between an enterprise and its owners in their capacity as owners that result in changes in the enterprise's owners' equity.
Article 61 The statement of changes in owners' equity shall, at a minimum, present separately line items reflecting the following information:
(a) total comprehensive income; in the consolidated statement of changes in owners' equity, total comprehensive income attributable to owners of the parent and total comprehensive income attributable to non-controlling interests shall also be presented separately;
(b) the amounts of the cumulative effect of changes in accounting policies and corrections of prior period errors;
(c) capital contributed by owners, profits distributed to owners, etc.;
(d) surplus reserves appropriated in accordance with regulations;
(e) the opening and closing balances of each component of owners' equity and the reconciliation between them.
Chapter 6 Notes
Article 62 The notes shall disclose the basis of preparation of the financial statements, and the related information shall be cross-referenced to the line items presented in the primary financial statements.
Article 63 The notes shall generally disclose, at a minimum, the following, in the order set out below:
(a) General information about the enterprise.
1. The enterprise's place of registration, form of organisation and address of its headquarters.
2. The nature of the enterprise's business and its principal operating activities.
3. The name of the parent and of the ultimate parent of the group.
4. The party that authorised the financial report for issue and the date on which the financial report was authorised for issue, or, alternatively, the signatories and the date on which they signed.
5. An enterprise with a limited operating term shall also disclose information about its operating term.
(b) Basis of preparation of the financial statements.
(c) Statement of compliance with ASBE.
The enterprise shall state that the financial statements it has prepared comply with the requirements of ASBE and truly and completely reflect the enterprise's financial position, financial performance, cash flows and other related information.
(d) Description of engagement in specified main business activities.
An enterprise that engages in specified main business activities shall disclose the specified main business activities in which it engages and the basis for its judgement that those business activities constitute main business activities.
Where there is a change in the judgement as to whether the enterprise engages in specified main business activities, the enterprise shall disclose the change and the date of the change, and, for the items of income and expense whose classification changes as a result of that change, their amounts and classification in the current period both before and after the date of the change, and in the prior period, unless it is impracticable to do so. Where an enterprise does not disclose the foregoing information because it is impracticable to do so, it shall disclose that fact.
(e) Significant accounting policies and accounting estimates.
The description of significant accounting policies includes the measurement bases of financial statement items, the significant judgements made in the process of applying accounting policies, etc. The description of significant accounting estimates includes the basis for determining accounting estimates that may result in a material adjustment to the carrying amounts of assets and liabilities within the next accounting period, etc.
The enterprise shall disclose the significant accounting policies and accounting estimates it adopts and, having regard to its specific circumstances, disclose the basis for determining its significant accounting policies and the measurement bases of financial statement items, as well as the key assumptions and uncertainties underlying its accounting estimates.
(f) Description of changes in accounting policies and accounting estimates and of corrections of errors.
The enterprise shall disclose information on changes in accounting policies and accounting estimates and on corrections of errors in accordance with ASBE No. 28 — Changes in Accounting Policies and Accounting Estimates, and Correction of Errors.
(g) Description of significant items in the primary financial statements.
The enterprise shall disclose descriptions of significant items in the primary financial statements, using a combination of narrative and numerical descriptions, in the order in which the balance sheet, the income statement, the cash flow statement, the statement of changes in owners' equity and their line items are presented. The total of the detailed amounts of a significant item in the primary financial statements shall agree with the amount of the corresponding line item in the statements.
For expenses classified in the operating category that are presented by function in the income statement, the enterprise shall disclose in the notes supplementary information on those expenses classified by nature; the expenses may be classified into raw materials consumed, employee benefits expense, depreciation expense, amortisation expense, etc.
(h) Matters requiring explanation, such as contingencies and commitments, non-adjusting events after the balance sheet date, and related party relationships and transactions.
(i) Information that helps users evaluate the enterprise's objectives, policies and processes for managing capital.
Article 64 An enterprise shall disclose in the notes the following information about each item of other comprehensive income:
(a) each item of other comprehensive income and its income tax effect;
(b) for each item of other comprehensive income, the amount previously recognised in other comprehensive income that is transferred out and recognised in profit or loss for the current period;
(c) the opening and closing balances of each item of other comprehensive income and the reconciliation between them.
Article 65 An enterprise shall disclose in the notes the total amount of dividends and the amount of dividends per share (or the total amount of profits to be distributed to investors) proposed or declared after the balance sheet date but before the date on which the financial report is authorised for issue.
Article 66 Where, in written materials formally made public outside the financial statements, an enterprise uses a subtotal of income and expenses that is not required to be presented by this Standard or other accounting standards in order to communicate to users management's view of an aspect of the financial performance of the enterprise as a whole, the enterprise shall disclose that subtotal separately in the notes as a management-defined performance measure (hereinafter “MPM”). An MPM shall be a subtotal of income and expenses that includes both items of income (or gains) and items of expenses (or losses), and shall relate to the same reporting period as the financial statements. For each MPM, the enterprise shall disclose:
(a) a description of, and the reasons for, management's belief that the measure helps users understand management's view of an aspect of the financial performance of the enterprise as a whole;
(b) how the measure is calculated;
(c) a reconciliation between the measure and the most directly comparable subtotal or total in the income statement specified by this Standard, or subtotal required to be presented by other accounting standards;
(d) for each reconciling item in the reconciliation required by item (c) above, the income tax effect and the effect on profit or loss attributable to non-controlling interests, and how the income tax effect was determined.
Where an enterprise introduces a new MPM or ceases to use an MPM, changes the way in which an MPM is calculated, or changes the method of determining the income tax effect of reconciling items under item (d) above, it shall disclose:
(a) the relevant facts and their effects;
(b) the reasons for introducing or ceasing to use the MPM or for making the above change;
(c) the related comparative information as adjusted; where adjusting the comparative information is impracticable, the enterprise shall disclose that fact.
Article 67 The following subtotals of income and expenses are not MPMs:
(a) Gross profit or subtotals similar to gross profit.
(b) Operating profit before depreciation, amortisation and asset impairment losses recognised in accordance with ASBE No. 8 — Impairment of Assets.
Chapter 7 Transitional Provisions
Article 68 An enterprise that had already applied ASBE before its initial application of this Standard shall adjust the line items presented in its financial statements in accordance with this Standard; where comparative data in the related statements and notes are affected, corresponding adjustments shall also be made, unless such adjustment is impracticable.
Article 69 In the first year of applying this Standard, an enterprise shall disclose, in its annual and interim financial statements, reconciliation information for each line item in the income statement for the most recent comparative period, including the adjusted amounts presented in accordance with this Standard and the amounts previously presented in accordance with ASBE No. 30 — Presentation of Financial Statements (Caikuai [2014] No. 7) or ASBE No. 32 — Interim Financial Reporting; the enterprise may also voluntarily disclose the aforementioned reconciliation information for each line item in the income statement for the current period or for comparative periods earlier than the most recent comparative period.
Article 70 On initial application of this Standard, an enterprise that meets the relevant requirements of item (b) of Article 3 of ASBE No. 2 — Long-term Equity Investments may elect to change the method of accounting for its investments in associates or joint ventures from the equity method to measurement at fair value through profit or loss in accordance with ASBE No. 22 — Recognition and Measurement of Financial Instruments. If an enterprise makes this change, it shall apply the change in accounting policy retrospectively in accordance with ASBE No. 28 — Changes in Accounting Policies and Accounting Estimates, and Correction of Errors.
Chapter 8 Supplementary Provisions
Article 71 This Standard shall take effect from 1 January 2027.
This English translation is for reference only. In case of any discrepancy, the Chinese original prevails.