国际会计准则第24号关联方披露【外文翻译】

本科毕业论文（设计）

外文翻译

外文出处International Financial Reporting Standards, 2002：412-415．

外文作者International Accounting Standards Board

原文：

IAS24 Related Party Disclosures

This reformatted International Accounting Standard supersedes the Standard originally approved by the Board in March 1984. It is presented in the revised format adopted for International Accounting Standards in 1991 onwards. No substantive changes have been made to the original approved text. Certain terminology has been changed to bring it into line with current IASC practice.

The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance in this Standard, and in the context of the Preface to International Accounting Standards. International Accounting Standards are not intended to apply to immaterial items (see paragraph 12 of the Preface).

Objective

The objective of this Standard is to ensure that an entity's financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.

Scope

1. This Standard should be applied in dealing with related parties and transactions between a reporting enterprise and its related parties. The requirements of this Standard apply to the financial statements of each reporting enterprise.

2. This Standard applies only to those related party relationships described in paragraph 3, as modified by paragraph 6.

3. This Standard deals only with those related party relationships described in (a) to (e) below:

(a) Enterprises that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the reporting enterprise. (This includes holding companies, subsidiaries and fellow subsidiaries);

(b) Associates (see IAS 28, Accounting for Investments in Associates);

(c) Individuals owning, directly or indirectly, an interest in the voting power of the reporting enterprise that gives them significant influence over the enterprise, and close members of the family [1] of any such individual;

(d) Key management personnel, that is, those persons having authority and responsibility for planning, directing and controlling the activities of the reporting enterprise, including directors and officers of companies and close members of the families of such individuals; and

(e) Enterprises in which a substantial interest in the voting power is owned, directly or indirectly, by any person described in (c) or (d) or over which such a person is able to exercise significant influence. This includes enterprises owned by directors or major shareholders of the reporting enterprise and enterprises that have a member of key management in common with the reporting enterprise. In considering each possible related party relationship, attention is directed to the substance of the relationship, and not merely the legal form.

4. No disclosure of transactions is required:

(a) In consolidated financial statements in respect of intra-group transactions;

(b) In parent financial statements when they are made available or published with the consolidated financial statements;

(c) In financial statements of a wholly-owned subsidiary if its parent is incorporated in the same country and provides consolidated financial statements in that country; and

(d) In financial statements of state-controlled enterprises of transactions with other state- controlled enterprises.

Definitions

5. The following terms are used in this Standard with the meanings specified:

Related party - parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions.

Related party transaction - a transfer of resources or obligations between related parties, regardless of whether a price is charged.

Control - ownership, directly, or indirectly through subsidiaries, of more than one half of the voting power of an enterprise, or a substantial interest in voting power and the power to direct, by statute or agreement, the financial and operating policies of the management of the enterprise.

Significant influence (for the purpose of this Standard) - participation in the financial and operating policy decisions of an enterprise, but not control of those policies. Significant influence may be exercised in several ways, usually by representation on the board of directors but also by, for example, participation in the policy making process, material intercompany transactions, Inter change of managerial personnel or dependence on technical information. Significant Influence may be gained by share ownership, statute or agreement. With share ownership, significant influence is presumed in accordance with the definition contained in IAS 28, Accounting for Investments in Associates.

6. In the context of this Standard, the following are deemed not to be related parties:

(a) Two companies simply because they have a director in common, notwithstanding paragraphs 3 (d) and (e) above, (but it is necessary to consider the possibility, and to assess the likelihood, that the director would be able to affect the policies of both companies in their mutual dealings);

(b) (i) Providers of finance;

(ii) Trade unions;

(iii) Public utilities;

(iv) Government departments and agencies,

In the course of their normal dealings with an enterprise by virtue only of those

dealings (although they may circumscribe the freedom of action of an enterprise or participate in its decision-making process); and

(c) A single customer, supplier, franchisor, distributor, or general agent with whom an enterprise transacts a significant volume of business merely by virtue of the resulting economic dependence.

The Related Party Issue

7. Related party relationships are a normal feature of commerce and business. For example, enterprises frequently carry on separate parts of their activities through subsidiary or associated enterprises and acquire interests in other enterprises - for investment purposes or for trading reasons - that are of sufficient proportions that the investing company can control or exercise significant influence on the financial and operating decisions of its investee.

8. A related party relationship could have an effect on the financial position and operating results of the reporting enterprise. Related parties may enter into transactions which unrelated parties would not enter into. Also, transactions between related parties may not be effected at the same amounts as between unrelated parties.

9. The operating results and financial position of an enterprise may be affected by a related party relationship even if related party transactions do not occur. The mere existence of the relationship may be sufficient to affect the transactions of the reporting enterprise with other parties. For example, a subsidiary may terminate relations with a trading partner on acquisition by the parent of a fellow subsidiary engaged in the same trade as the former partner. Alternatively, one party may refrain from acting because of the significant influence of another - for example, a subsidiary may be instructed by its parent not to engage in research and development.

10. Because there is an inherent difficulty for management to determine the effect of influences which do not lead to transactions, disclosure of such effects is not required by this Standard.

11. Accounting recognition of a transfer of resources is normally based on the price agreed between the parties. Between unrelated parties the price is an arm's length price. Related parties may have a degree of flexibility in the price-setting

process that is not present in transactions between unrelated parties.

12. A variety of methods is used to price transactions between related parties.

13. One way of determining a price for a transaction between related parties is by the comparable uncontrolled price method, which sets the price by reference to comparable goods sold in an economically comparable market to a buyer unrelated to the seller. Where the goods or services supplied in a related party transaction, and the conditions relating thereto, are similar to those in normal trading transactions, this method is often used. It is also often used for determining the cost of finance.

14. Where goods are transferred between related parties before sale to an independent party, the resale price method is often used. This reduces the resale price by a margin, representing an amount from which the re-seller would seek to cover his costs and make an appropriate profit, to arrive at a transfer price to the re-seller. There are problems of judgment in determining compensation appropriate to the re-seller's contribution to the process. This method is also used for transfers of other resources, such as rights and services.

15. Another approach is the cost-plus method, which seeks to add an appropriate mark-up to the supplier's cost. Difficulties may be experienced in determining both the elements of cost attributable and the mark-up. Among the yardsticks that may assist in determining transfer prices are comparable returns in similar industries on turnover or capital employed.

16. Sometimes prices of related party transactions are not determined under one of the methods described in paragraphs 13 to 15 above. Sometimes, no price is charged - as in the examples of the free provision of management services and the extension of free credit on a debt.

17. Sometimes, transactions would not have taken place if the relationship had not existed. For example, a company that sold a large proportion of its production to its parent company at cost might not have found an alternative customer if the parent company had not purchased the goods.

Disclosure

18. In many countries the laws require financial statements to give disclosures

about certain categories of related parties. In particular, attention is focused on transactions with the directors of an enterprise, especially their remuneration and borrowings, because of the fiduciary nature of their relationship with the enterprise, as well as disclosures of significant intercompany transactions and investments in and balances with group and associated companies and with directors. IAS 27, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, and IAS 28, Accounting for Investments in Associates require disclosure of a list of significant subsidiaries and associates. IAS 8, Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, requires disclosure of extraordinary items and items of income and expense within profit or loss from ordinary activities that are of such size, nature or incidence that their disclosure is relevant to explain the performance of the enterprise for the period.

19. The following are examples of situations where related party transactions may lead to disclosures by a reporting enterprise in the period which they affect:

(a) Purchases or sales of goods (finished or unfinished);

(b) Purchases or sales of property and other assets;

(c) Rendering or receiving of services;

(d) Agency arrangements;

(e) Leasing arrangements;

(f) Transfer of research and development;

(g) License agreements;

(h) Finance (including loans and equity contributions in cash or in kind);

(i) Guarantees and collaterals; and

(j) Management contracts.

20. Related party relationships where control exists should be disclosed irrespective of whether there have been transactions between the related parties.

21. In order for a reader of financial statements to form a view about the effects of related party relationships on a reporting enterprise, it is appropriate to disclose the related party relationship where control exists, irrespective of whether there have been transactions between the related parties.

22. If there have been transactions between related parties, the reporting enterprise should disclose the nature of the related party relationships as well as the types of transactions and the elements of the transactions necessary for an understanding of the financial statements.

23. The elements of transactions necessary for an understanding of the financial statements would normally include:

(a) An indication of the volume of the transactions, either as an amount or as an appropriate proportion;

(b) Amounts or appropriate proportions of outstanding items; and

(c) Pricing policies.

24. Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the reporting enterprise.

25. Disclosure of transactions between members of a group is unnecessary in consolidated financial statements because consolidated financial statements present information about the parent and subsidiaries as a single reporting enterprise. Transactions with associated enterprises accounted for under the equity method are not eliminated and therefore require separate disclosure as related party transactions. Effective Date

26. This International Accounting Standard becomes operative for financial statements covering the periods beginning on or after 1 January 1986.

[1] Close members of the family of an individual are those that may be expected to influence, or be influenced by, that person in their dealings with the enterprise.

International Accounting Standards Board, International Financial Reporting Standards, 2002：412-415．

译文：

国际会计准则第24号——关联方披露

本国际会计准则重编版取代了理事会于1884批准的原准则，并按国际会计准则自1991年以来采用的修订格式重新编排。没有对原准则的内容作实质性的变更。一些术语有所改动，以符合国际会计准则委员会的现行惯例。

本准则中以粗体标示的段落，应与本准则中的背景材料和应用指南以及《国际会计准则公共前言》的内容一并阅读。国际会计准则不拟应用于不重要的项目（参见《前言》第12段）。

目的

本准则的目标是确保报告企业的财务报告中披露可能会对报告企业的财务状况和盈亏状况产生影响的必要的关联方关系以及与这些关联方的交易及其余额的信息。

范围

1、本准则适用于处理关联方以及报告企业与其关联方之间的交易。本准则的规定适用于每个报告企业的财务报表。

2 、本准则仅适用于第

3 段所述的关联方关系，但受第6 段的修正。

3、本号准则仅涉及下列第（l）－（5）段所述的那些关联方之间的相互关系：

（l）直接地或通过一个或若干个中间者间接地控制报告企业，或是被报告企业所控制以及和报告企业共同受控制的那些企业（其中包括控股公司、附属公司和其他附属公司）；

（2）联营企业（见国际会计准则第28 号“对联营企业投资的会计”）；

（3）直接或间接地拥有报告企业有表决权的股份，并对该企业具有重大影响的那些个人及其关系密切的家庭成员；

（4）重要的管理人员，即有权力和责任来进行计划、指挥和控制报告企业活动的那些人员，包括公司的董事和高级职员以及与这些人关系密切的家庭成员；

（5）由上述第（3）段或第（4）段所述人员直接或间接地拥有重大表决权的企业，或是这种人员能够对其施加重大影响的企业。它包括由报告企业的董事或主要股东拥有的企业，以及与报告企业拥有共同的重要管理人员的那些企业。

在考虑各种可能的关联方之间的相互关系时，应注意相互关系的实质，而不仅仅是法律形式。

4 、不需要对交易作出披露的情况有：

（1）在合并财务报表中，对有关集团内部之间的交易不需要作出披露；

（2）当母公司财务报表与合并财务报表一起提供或公布时，在母公司的财务报表中不需要对交易作出披露；

（3）如果母公司与全资附属公司在同一国家经营并在该国提供合并财务报表，在全资附属公司的财务报表中不需要对交易作出披露；

（4）在国家控制的企业的财务报表中，对与其他国家控制的企业的交易不需要作出披露。

定义

5、本号准则所使用的下列术语，具有特定的含义：

关联方，是指在制订财务或经营决策中，如果一方有能力控制另一方，或对另一方施加重大影响，则认为它们是有关联的。

关联方之间的交易，是指在关联方之间相互转移资源或义务，不论是否收取价新。

控制，是指直接地或通过附属公司间接地拥有一个企业半数以上，或根据章程或协议，对表决权有重大影响并有权决定企业管理层的财务和经营政策。

重大影响（在本准则中），是指参加企业财务和经营政策的制订，但不控制这些政策。施加重大影响可以通过若干途径，通常可以通过出席董事会的方式，但也可以通过诸如参加政策的制定过程、重要的公司间交易、管理人员的交换、技术资料上的依赖性等方式。重大影响可以通过股份的拥有、章程或协议达到。对于拥有股份的情况，重大影响应按照国际会计准则第28 号“对联营企业投资的会计”中的定义来假定。

6、在本号准则中，下列情况不视为是关联方：

（1）尽管有上述第3（4）段和第3（5）段的规定，但是因为两个公司具有一位共同的董事，这两个公司不认为是关联方（但是有必要考虑这位董事在两个公司的相互交易中，能够影响双方政策的可能性，并评估这种可能性）；

（2）①资金提供者；

②工会；

③公用事业；

④政府部门和机构。

不应当仅以日常往来为由而视其为关联方（虽然它们可能限制一个企业的行动自由，或是参与其决策过程）。

（3）与企业发生大量业务的单个买主、供应商、专销商、批发商或一般代理商（不应仅仅由于因此产生的经济依赖性而视其为关联方）。

关于关联方的问题

7 、与关联方之间的相互关系，是商业活动的通常特征。例如，企业经常通过附属公司或联营企业从事一部分单独的经营活动，并且为了投资或贸易的目的购买其他企业的股权，而且此股权份额之大，足以使投资公司对被投资者的财务和经营决策施加重大的影响。

8、与关联方之间的相互关系可能会对报告企业的财务状况和经营成果发生影响。关联方之间的交易活动，在无关联方之间可能不会发生。并且，关联方之间的交易可能不会按与无关联方之间的交易相同的金额进行。

9、即使与关联方之间的交易不发生，企业的经营成果和财务状况也可能会受到关联方之间相互关系的影响。仅是这种相互关系的存在，就可能足以影响报告企业与其他各方的交易。例如，一家附属公司在其母公司购买了另一家与其以前的贸易伙伴经营相同业务的附属公司以后，就可能中断与该贸易伙伴的关系。此外，某一方可能因另一方的重大影响而不采取行动。例如，一家附属公司可能受其母公司的指示不进行研究和开发活动。

10、对于管理部门而言，确定不导致交易的影响效果，有内在的困难。本号准则不要求披露这种效果。

11、在会计上确认资源的转移通常依据各方同意的价格。在非关联方之间的价格是一项公平价格。而关联方之间在定价过程中可能具有一定程度的灵活性，这一点在非关联方之间是不会出现的。

12、关联方之间的交易可采用多种方法进行定价。

13、关联方之间的交易有一种定价方法是根据不受控制的可比价格，即参照在一个经济上可比较的市场上向与卖方非关联的买方出售可比产品的情况来制订价格。当在一项关联方之间的交易中提供产品或劳务，并且其有关条件与正常商业交易的条件相似时，就经常使用这种方法。这一方法常常用于确定财务费

用。

14、如果货物在销售给独立的一方之前，在各关联方之间发生转移，通常使用再售价格法。即从再售价格中扣减一笔毛利，其扣减额应能弥补再售者成本并赚取适当的利润，以便得出再售者应付的转移价格。在确定与再售者的贡献相适应的报酬时，有一些需要运用判断的问题。这一方法也可用于其他资源的转移，诸如权利与劳务等。

15、另一种方法是成本加成法，即要求在供应商的成本上增加适当的附加额。在确定可归属的成本要素和附加额时都可能发生一些困难。类似行业的可比销售利润率或资金利润率是有助于确定转移价格的几种尺度。

16、关联方之间的交易的价格，有的不是根据上述第13－15 段所述的方法确定的。有时甚至不计价格，例如，免费提供管理服务和延长免息债务信用期限等。

17、有时，若不存在相互关系，则交易就不会发生。例如，一个将其大部分产品以成本价销售给母公司的公司，如果母公司不购买这些产品，可能就找不到另外的买主。

披露

18、在很多国家，法律要求财务报表对某些类别的关联方给予披露。尤其是将注意力集中于与企业董事的交易，特别是他们的报酬与借款，因为他们与企业的关系具有信托性质。此外，国际会计准则第5 号“财务报表应披露的信息”，要求披露公司之间重大的交易，对集团内公司和联营公司的投资，以及与集团内公司、联营公司和董事们往来的余额。国际会计准则第27 号“合并财务报表和对附属公司投资的会计”与国际会计准则第28 号“对联营企业投资的会计”，要求披露重要的附属公司和联营企业的名单。国际会计准则第8 号“本期净损益、基本错误和会计政策的变更”，要求披露非常项目以及由企业正常经营活动产生的收益与费用项目（它们需达到这样的规模、性质和影响，以致对它们的披露对说明企业在这一期间的经营业绩是至关重要的）。

19、在下列情况下，关联方之间的交易可能导致报告企业在它们影响的当期作出披露：

（1）货物（产成品或半成品）的购买和销售；

（2）不动产或其他资产的购买和销售；

（3）劳务的提供或取得；

（4）代理安排；

（5）租赁安排；

（6）研究和开发的转让；

（7）许可证安排；

（8）理财（包括现金或实物的贷款或权益分配）；

（9）担保和抵押；

（10）管理合同。

20、在存在控制的情况下，不论在关联方之间是否发生了交易，关联方之间的相互关系均应予以披露。

21、为便于财务报表的读者了解关联方之间的关系对报告企上的影响，在存在控制的情况下，不论关联方之间是否发生了交易，披露关联方之间的相互关系都是恰当的。

22、如果在关联方之间发生了交易，则报告企业应披露关联方之间的相互关系的性质，以及为了了解财务报表所必须了解的交易类型与交易要素。

23、为了了解财务报表所必须了解的交易要素一般包括：

（l）对交易数量的说明，不论是以金额是以适当的比例加以说明；

（2）未结算项目的金额或适当的比例；

（3）定价政策。

24、性质类似的项目可以用汇总的方式予以披露，除非为了了解关联方之间的交易对报告企业财务报表的影响而需要分别予以披露。

25、集团成员之间的交易不需在合并财务报表中披露。因为合并财务报表对母公司和附属公司已作为同一报告企业来提供资料。在按权益法核算的情况下，与联营企业的交易不应略去，而应作为与关联方之间的交易来单独披露。

生效日期

26、本国际会计准则，对从1986 年1 月1 日或以后开始的会计或间的财务报表生效。

[1] 关系密切的家庭成员，是指在处理与企业的交易时有可能影响某人或受其影响的家庭成员。

出处：国际会计准则委员会，国际会计准则，2002：412-415．