Accounting Standard for Enterprise No. 37- Presentation of Financial Instruments
企业会计准则第37号——金融工具列报
Chapter1 General 第一章 总则
Article 1 The Standards are made in accordance with the Basic Standards of Accounting Standards for Enterprises to standardize the presentation of financial instruments.
第一条 为了规范金融工具的列报，根据《企业会计准则——基本准则》，制定本准则。 Presentation of financial instruments includes the report and disclosure of financial instruments 金融工具列报，包括金融工具列示和金融工具披露。
Article 2 Before the presentation of financial instruments, the financial instruments should be classified according to their features and the properties of related information.
第二条 企业在进行金融工具列报时，应当根据金融工具的特点及相关信息的性质对金融工具进行归类。
Article 3 The following items should comply with other related accounting standards 第三条 下列各项适用其他相关会计准则：
1. Long-term investment on stocks is standardized by Accounting Standards for Enterprises No.2-Long-term Investment on Stocks
（一）由《企业会计准则第2号——长期股权投资》规范的长期股权投资，适用《企业会计准则第2号——长期股权投资》。
2. Share based payment is standardized by Accounting Standards for Enterprises No.11-Share Based Payments
（二）由《企业会计准则第11号——股份支付》规范的股份支付，适用《企业会计准则第11号——股份支付》。 3.
Debt-restructuring
is
standardized
by
Accounting
Standards
for
Enterprise
No.12-Debt-Restructuring
（三）债务重组，适用《企业会计准则第12号——债务重组》。
4. The contingent consideration contract in the enterprise merger is standardized by Accounting Standards for Enterprises No.20-Enterprise Merger
（四）企业合并中合并方的或有对价合同，适用《企业会计准则第20号——企业合并》。 5. The rights and liabilities in lease are standardized by Accounting Standards for Enterprises No.21-Lease
（五）租赁的权利和义务，适用《企业会计准则第21号——租赁》。
6. The rights and liabilities of the original insurance contract are standardized by Accounting Standards for Enterprises No.25-Original Insurance Contract
（六）原保险合同的权利和义务，适用《企业会计准则第25号——原保险合同》。 7. The rights and liabilities of the reinsurance contract are standardized by Accounting Standards for Enterprises No.26-Reinsurance Contract
（七）再保险合同的权利和义务，适用《企业会计准则第26号——再保险合同》。 Article 4 The Standards are not applicable to non-financial project contracts which are signed according to the requirements of ordered purchases, sales or usage and are implemented in the duration. But the Standards are applicable to those non-financial project contracts in which netting is conducted in the form of cash or other financial instruments, or settlement through the exchange of financial instruments
第四条 本准则不涉及按预定的购买、销售或使用要求所签订，并到期履约买入或卖出非金融项目的合同。但是，能够以现金或其他金融工具净额结算，或通过交换金融工具结算的买入或卖出非金融项目的合同，适用本准则。 Chapter II Report of financial instruments 第二章 金融工具列示
Article 5 Upon issuance of financial instruments, the enterprise should verify the financial instrument or its components to be financial assets, financial liability or equity instrument on the initial verification according to the nature of the financial instrument and the definition of financial assets and liability and equity instruments.
第五条 企业发行金融工具，应当按照该金融工具的实质，以及金融资产、金融负债和权益工具的定义，在初始确认时将该金融工具或其组成部分确认为金融资产、金融负债或权益工具。
Article 6 The financial instruments issued by the enterprise which will be accounted by the self equity instruments in the future should be verified as equity instruments on the initial verification as long as they comply with any of the following conditions:
第六条 企业发行的、将来以自身权益工具进行结算的金融工具满足下列条件之一的，应当在初始确认时确认为权益工具：
1. The instrument does not include contract liability of delivery of cash or other financial assets to other units.
（一）该金融工具没有包括交付现金或其他金融资产给其他单位的合同义务。
2. The instrument does not, under any potential unfavorable conditions, include contract liability of exchange financial assets or liabilities with other units.
（二）该金融工具没有包括在潜在不利条件下与其他单位交换金融资产或金融负债的合同义务。
Article 7 Financial instruments issued by enterprise which should or could be accounted by the self equity instruments should be verified as equity instruments on the initial verification as long as they comply with any of the following conditions:
第七条 企业发行的、将来须用或可用自身权益工具进行结算的金融工具满足下列条件之一的，应当在初始确认时确认为权益工具：
1. The instrument is a non-derivative instrument, and the enterprise has no liability to deliver unfixed quantity of self equity instrument for the settlement..
（一）该金融工具是非衍生工具，且企业没有义务交付非固定数量的自身权益工具进行结算。 2. The instrument is a derivative instrument, and the enterprise has to deliver fixed quantity of self equity instruments for the exchange of fixed amount of cash or other financial assets in the settlement. Among them, the equity instruments do no include those contracts which are accounted through the collection or delivery of the self equity instruments of the enterprise. （二）该金融工具是衍生工具，且企业只有通过交付固定数量的自身权益工具换取固定数额的现金或其他金融资产进行结算。其中，所指权益工具不包括需要通过收取或交付企业自身权益工具进行结算的合同。
Article 8 Those financial instruments of which the form of settlement is decided by the uncertain issues in the future (such as the change of the stock price index and consumption price index, etc. ) which cannot be controlled by the issuers or the holders should be verified as the financial liability on the initial verification. However, if they comply with any of the following conditions, they should be verified as equity instruments:
第八条 对于是否通过交付现金、其他金融资产进行结算，需要由发行方和持有方均不能控制的未来不确定事项（如股价指数、消费价格指数变动等）的发生或不发生来确定的金融工
具（即附或有结算条款的金融工具），发行方应当将其确认为金融负债。但是，满足下列条件之一的，发行方应当确认为权益工具：
1. The settlement of the instruments will not be conducted in the form of cash or other financial assets.
（一）可认定要求以现金、其他金融资产结算的或有结算条款相关的事项不会发生。 2. The settlement in the form of cash or other financial assets is only needed in the condition of enterprise liquidation of the issuer.
（二）只有在发行方发生企业清算的情况下才需以现金、其他金融资产进行结算。 Article 9 Those derivative financial instruments of which the form of settlement (cash netting or cash exchange through issuance of stocks) can be decided by the issuer or the holder should be verified as financial assets or liability, but the forms of settlement should prove that the derivative financial instrument is excluded by equity instruments.
第九条 对于发行方或持有方能选择以现金净额或以发行股份交换现金等方式进行结算的衍生金融工具，发行方应当将其确认为金融资产或金融负债，但所有可供选择的结算方式表明该衍生金融工具应当确认为权益工具的除外。
Article 10 If the non-derivative financial instrument issued by the enterprise includes components of liability or equity, those components should be separated upon the initial verification and processed separately.
第十条 企业发行的非衍生金融工具包含负债和权益成份的，应当在初始确认时将负债和权益成份进行分拆，分别进行处理。
Upon separation, the fair value of the component of liability should be previously confirmed and then regarded as the initial verified amount. The issuing price of the financial instrument subtracting the initial verified amount of liability is the initial verified amount of the component of equity. The cost in the issuance of the non-derivative financial instrument should be allocated according to the fair value of the component of liability and equity.
在进行分拆时，应当先确定负债成份的公允价值并以此作为其初始确认金额，再按照该金融工具整体的发行价格扣除负债成份初始确认金额后的金额确定权益成份的初始确认金额。发行该非衍生金融工具发生的交易费用，应当在负债成份和权益成份之间按照各自的相对公允价值进行分摊。
Article 11 After the deduction of the transaction cost (not including the transaction cost in issuance of equity instrument in enterprise merger), the owner’s equity should be increased upon issuance of financial instruments; upon repurchase of self equity instruments, concerning the
