ÓÑÇéÌáʾ£ºÈç¹û±¾ÍøÒ³´ò¿ªÌ«Âý»òÏÔʾ²»ÍêÕû£¬Çë³¢ÊÔÊó±êÓÒ¼ü¡°Ë¢Ð¡±±¾ÍøÒ³£¡ÔĶÁ¹ý³Ì·¢ÏÖÈκδíÎóÇë¸æËßÎÒÃÇ£¬Ð»Ð»£¡£¡ ±¨¸æ´íÎó
С˵һÆð¿´ ·µ»Ø±¾ÊéĿ¼ ÎÒµÄÊé¼Ü ÎÒµÄÊéÇ© TXTÈ«±¾ÏÂÔØ ½øÈëÊé°É ¼ÓÈëÊéÇ©

¹ú¼Ê»á¼Æ×¼Ôò+ÖÐÎİæ+-µÚ111ÕÂ

°´¼üÅÌÉÏ·½Ïò¼ü ¡û »ò ¡ú ¿É¿ìËÙÉÏÏ·­Ò³£¬°´¼üÅÌÉ쵀 Enter ¼ü¿É»Øµ½±¾ÊéĿ¼ҳ£¬°´¼üÅÌÉÏ·½Ïò¼ü ¡ü ¿É»Øµ½±¾Ò³¶¥²¿£¡
¡ª¡ª¡ª¡ªÎ´ÔĶÁÍꣿ¼ÓÈëÊéÇ©ÒѱãÏ´μÌÐøÔĶÁ£¡



beginning¡¡on¡¡or¡¡after¡¡1¡¡July¡¡1999¡£¡¡

Summary¡¡of¡¡IAS¡¡37¡¡
IAS¡¡37¡¡requires¡¡that£º¡¡

provisions¡¡should¡¡be¡¡recognised¡¡in¡¡the¡¡balance¡¡sheet¡¡when£»¡¡and¡¡only¡¡when£º¡¡an¡¡enterprise¡¡has¡¡a¡¡
present¡¡obligation¡¡£¨legal¡¡or¡¡constructive£©¡¡as¡¡a¡¡result¡¡of¡¡a¡¡past¡¡event£»¡¡it¡¡is¡¡probable¡¡£¨i¡£e¡£¡¡more¡¡likely¡¡
than¡¡not£©¡¡that¡¡an¡¡outflow¡¡of¡¡resources¡¡embodying¡¡economic¡¡benefits¡¡will¡¡be¡¡required¡¡to¡¡settle¡¡the¡¡
obligation£»¡¡and¡¡a¡¡reliable¡¡estimate¡¡can¡¡be¡¡made¡¡of¡¡the¡¡amount¡¡of¡¡the¡¡obligation£»¡¡

provisions¡¡should¡¡be¡¡measured¡¡in¡¡the¡¡balance¡¡sheet¡¡at¡¡the¡¡best¡¡estimate¡¡of¡¡the¡¡expenditure¡¡
required¡¡to¡¡settle¡¡the¡¡present¡¡obligation¡¡at¡¡the¡¡balance¡¡sheet¡¡date£»¡¡in¡¡other¡¡words£»¡¡the¡¡amount¡¡that¡¡an¡¡
enterprise¡¡would¡¡rationally¡¡pay¡¡to¡¡settle¡¡the¡¡obligation£»¡¡or¡¡to¡¡transfer¡¡it¡¡to¡¡a¡¡third¡¡party£»¡¡at¡¡that¡¡date¡£¡¡
For¡¡this¡¡purpose£»¡¡an¡¡enterprise¡¡should¡¡take¡¡risks¡¡and¡¡uncertainties¡¡into¡¡account¡£¡¡However£»¡¡
uncertainty¡¡does¡¡not¡¡justify¡¡the¡¡creation¡¡of¡¡excessive¡¡provisions¡¡or¡¡a¡¡deliberate¡¡overstatement¡¡of¡¡
liabilities¡£¡¡An¡¡enterprise¡¡should¡¡discount¡¡a¡¡provision¡¡where¡¡the¡¡effect¡¡of¡¡the¡¡time¡¡value¡¡of¡¡money¡¡is¡¡
material¡¡and¡¡should¡¡take¡¡future¡¡events£»¡¡such¡¡as¡¡changes¡¡in¡¡the¡¡law¡¡and¡¡technological¡¡changes£»¡¡into¡¡
account¡¡where¡¡there¡¡is¡¡sufficient¡¡objective¡¡evidence¡¡that¡¡they¡¡will¡¡occur£»¡¡

the¡¡amount¡¡of¡¡a¡¡provision¡¡should¡¡not¡¡be¡¡reduced¡¡by¡¡gains¡¡from¡¡the¡¡expected¡¡disposal¡¡of¡¡assets¡¡
£¨even¡¡if¡¡the¡¡expected¡¡disposal¡¡is¡¡closely¡¡linked¡¡to¡¡the¡¡event¡¡giving¡¡rise¡¡to¡¡the¡¡provision£©¡¡nor¡¡by¡¡
expected¡¡reimbursements¡¡£¨for¡¡example£»¡¡through¡¡insurance¡¡contracts£»¡¡indemnity¡¡clauses¡¡or¡¡
suppliersV¡¡warranties£©¡£¡¡When¡¡it¡¡is¡¡virtually¡¡certain¡¡that¡¡reimbursement¡¡will¡¡be¡¡received¡¡if¡¡the¡¡
enterprise¡¡settles¡¡the¡¡obligation£»¡¡the¡¡reimbursement¡¡should¡¡be¡¡recognised¡¡as¡¡a¡¡separate¡¡asset£»¡¡and¡¡

a¡¡provision¡¡should¡¡be¡¡used¡¡only¡¡for¡¡expenditures¡¡for¡¡which¡¡the¡¡provision¡¡was¡¡originally¡¡


recognised¡¡and¡¡should¡¡be¡¡reversed¡¡if¡¡an¡¡outflow¡¡of¡¡resources¡¡is¡¡no¡¡longer¡¡probable¡£¡¡

recognised¡¡and¡¡should¡¡be¡¡reversed¡¡if¡¡an¡¡outflow¡¡of¡¡resources¡¡is¡¡no¡¡longer¡¡probable¡£¡¡

a¡¡provision¡¡should¡¡not¡¡be¡¡recognised¡¡for¡¡future¡¡operating¡¡losses£»¡¡

a¡¡provision¡¡should¡¡be¡¡recognised¡¡for¡¡an¡¡onerous¡¡contract¡¡¡­a¡¡contract¡¡in¡¡which¡¡the¡¡unavoidable¡¡
costs¡¡of¡¡meeting¡¡the¡¡obligations¡¡under¡¡the¡¡contract¡¡exceed¡¡the¡¡expected¡¡economic¡¡benefits£»¡¡and¡¡

a¡¡provision¡¡for¡¡restructuring¡¡costs¡¡should¡¡be¡¡recognised¡¡only¡¡when¡¡an¡¡enterprise¡¡has¡¡a¡¡detailed¡¡
formal¡¡plan¡¡for¡¡the¡¡restructuring¡¡and¡¡has¡¡raised¡¡a¡¡valid¡¡expectation¡¡in¡¡those¡¡affected¡¡that¡¡it¡¡will¡¡carry¡¡
out¡¡the¡¡restructuring¡¡by¡¡starting¡¡to¡¡implement¡¡that¡¡plan¡¡or¡¡announcing¡¡its¡¡main¡¡features¡¡to¡¡those¡¡
affected¡¡by¡¡it¡£¡¡For¡¡this¡¡purpose£»¡¡a¡¡management¡¡or¡¡board¡¡decision¡¡is¡¡not¡¡enough¡£¡¡A¡¡restructuring¡¡
provision¡¡should¡¡exclude¡¡costs¡¡¡­such¡¡as¡¡retraining¡¡or¡¡relocating¡¡continuing¡¡staff£»¡¡marketing¡¡or¡¡
investment¡¡in¡¡new¡¡systems¡¡and¡¡distribution¡¡networks¡¡¡­that¡¡are¡¡not¡¡necessarily¡¡entailed¡¡by¡¡the¡¡
restructuring¡¡or¡¡that¡¡are¡¡associated¡¡with¡¡the¡¡enterpriseVs¡¡ongoing¡¡activities¡£¡¡

IAS¡¡37¡¡prohibits¡¡the¡¡recognition¡¡of¡¡contingent¡¡liabilities¡¡and¡¡contingent¡¡assets¡£¡¡An¡¡enterprise¡¡
should¡¡disclose¡¡a¡¡contingent¡¡liability£»¡¡unless¡¡the¡¡possibility¡¡of¡¡an¡¡outflow¡¡of¡¡resources¡¡embodying¡¡
economic¡¡benefits¡¡is¡¡remote£»¡¡and¡¡disclose¡¡a¡¡contingent¡¡asset¡¡if¡¡an¡¡inflow¡¡of¡¡economic¡¡benefits¡¡is¡¡
probable¡¡

¹ú¼Ê»á¼Æ×¼ÔòµÚ¡¡
37ºÅ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú

Ä¿µÄ

±¾×¼ÔòµÄÄ¿µÄÊÇÈ·±£½«Êʵ±µÄÈ·Èϱê×¼ºÍ¼ÆÁ¿»ù´¡ÔËÓÃÓÚ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×Ê
²ú£¬²¢È·±£ÔÚ²ÆÎñ±¨±íµÄ¸½×¢ÖÐÅû¶³ä·ÖµÄÐÅÏ¢£¬ÒÔʹʹÓÃÕßÄܹ»Àí½âËüÃǵÄÐÔÖÊ¡¢Ê±¼äºÍ
½ð¶î¡£

·¶Î§¡¡


1£®±¾×¼ÔòÊÊÓÃÓÚËùÓÐÆóÒµ¶ÔÒÔϸ÷ÏîÖ®ÍâµÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲúµÄ»á¼ÆºËË㣺
£¨1£©ÒÔ¹«ÔʼÛÖµ¼ÆÁ¿µÄ½ðÈÚ¹¤¾ßÐγɵÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú£º
£¨2£©Ö´ÐÐÖеĺÏͬ£¨³ýÁË¿÷ËðµÄÖ´ÐÐÖеĺÏͬ£©ÐγɵÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú£»
£¨3£©±£ÏÕ¹«Ë¾Óë±£µ¥³ÖÓÐÈËÖ®¼äÇ©¶©µÄºÏͬÐγɵÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú£»ÒÔ¼°

£¨4£©ÓÉÆäËû¹ú¼Ê»á¼Æ×¼Ôò¹æ·¶µÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú¡£¡¡
2£®±¾×¼ÔòÊÊÓÃÓÚ²»ÊÇÒÔ¹«ÔʼÛÖµ¼ÆÁ¿µÄ½ðÈÚ¹¤¾ß£¨°üÀ¨µ£±££©¡£¡¡
3£®Ö´ÐÐÖеĺÏͬÊÇָ˫·½¾ùδÂÄÐÐÈκÎÒåÎñ»òË«·½¾ùͬµÈ³Ì¶ÈµØÂÄÐÐÁ˲¿·ÖÒåÎñµÄºÏ
ͬ¡£±¾×¼Ôò²»ÊÊÓÃÓÚÖ´ÐÐÖеĺÏͬ£¬³ý·ÇËüÊÇ¿÷ËðµÄ¡£¡¡
4£®±¾×¼ÔòÊÊÓÃÓÚ±£ÏÕ¹«Ë¾µÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú£¬µ«²»ÊÊÓÃÓÚÆäÓë±£µ¥³ÖÓÐÈË
Ö®¼äÇ©¶©µÄºÏͬÐγɵÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú¡£¡¡
5£®Èç¹ûÆäËû¹ú¼Ê»á¼Æ×¼Ôò¹æ·¶ÁËÌØ¶¨µÄ×¼±¸¡¢»òÓиºÕ®ºÍ»òÓÐ×ʲú£¬ÆóÒµÓ¦ÔËÓøÃ×¼
Ôò¶ø²»ÊDZ¾×¼Ôò£¬ÀýÈ磬¹ØÓÚÒÔÏÂÏîÄ¿µÄ×¼ÔòÒ²¹æ·¶ÁËÌØ¶¨µÄ×¼±¸£º
£¨1£©½¨ÔìºÏͬ£¨²Î¼û¡¶¹ú¼Ê»á¼Æ×¼ÔòµÚ¡¡
11ºÅ½¨ÔìºÏͬ¡·£©£»
£¨2£©ËùµÃ˰£¨²Î¼û¡¶¹ú¶Ó»á¼Æ×¼ÔòµÚ¡¡
12ºÅËùµÃ˰¡·£©£»
£©¡·×âÁÞºÅ17µÚÔò×¼¼Æ¹ú¼Ê»á¡¶¼û²Î£¨×âÁÞ£©3£¨

£¬µ«ÊÇ£¬¡¶¹ú¼Ê»á¼Æ×¼ÔòµÚ¡¡
17ºÅ¡·Î´¶ÔÒÑ

£©¡£¡¡


±äΪ¿÷ËðµÄ¾­Óª×âÖʵĺËËãÌá³ö¾ßÌåÒªÇó£¬Òò¶ø±¾×¼ÔòÓ¦ÊÊÓÃÓÚÕâЩÇé¿ö£»

£¨4£©¹ÍÔ±¸£Àû£¨²Î¼û¡¶¹ú¼Ê»á¼Æ×¼ÔòµÚ¡¡
19ºÅÒ»¹ÍÔ±¸£Àû¡·
6£®Ò»Ð©×÷Ϊ׼±¸´¦ÀíµÄ½ð¶î¿ÉÄÜÓëÊÕÈëµÄÈ·ÈÏÓйأ¬ÀýÈçÆóÒµÌṩµ£±£ÒÔÊÕÈ¡·ÑÓã¬
±¾×¼Ôò²»Éæ¼°ÊÕÈëÈ·ÈÏ£¬¡¶¹ú¼Ê»á¼Æ×¼ÔòµÚ¡¡
18ºÅÊÕÈë¡·Ã÷È·ÁËÊÕÈëÈ·Èϱê×¼£¬²¢¾ÍÈ·Èϱê×¼
µÄÓ¦ÓÃÌṩÁËʵÎñÖ¸ÄÏ£¬±¾×¼Ôò²»¸Ä±ä¡¶¹ú¼Ê»á¼Æ×¼ÔòµÚ¡¡
18ºÅ¡·µÄ¹æ¶¨¡£¡¡
7£®±¾×¼Ôò½«×¼±¸¶¨ÒåΪʱ¼ä»ò½ð¶î²»È·¶¨µÄ¸ºÕ®£¬ÔÚijЩ¹ú¼Ò£¬¡°×¼±¸¡±Ò²ÓëһЩÏîÄ¿
ÏàÁªÏµÊ¹Óã¬ÀýÈçÕ۾ɣ¬×ʲú¼õÖµºÍ»µÕË£ºÕâЩÊǶÔ×ʲúÕËÃæ½ð¶îµÄµ÷Õû£¬±¾×¼Ôò²»Éæ¼°¡£¡¡
8£®ÆäËû¹ú¼Ê»á¼Æ×¼Ôò¹æ¶¨ÁËÖ§³öÊÇ×÷Ϊ×ʲú»¹ÊÇ×÷Ϊ·ÑÓô¦Àí£¬±¾×¼Ôò²»Éæ¼°ÕâЩÎÊ
Ì⣬ÏàÓ¦µØ£¬±¾×¼Ôò¼È²»½ûÖ¹Ò²²»ÒªÇó¶ÔÌáȡ׼±¸Ê±ËùÈ·ÈϵķÑÓÃÓèÒÔ×ʱ¾»¯¡£¡¡
9£®±¾×¼¸ÕÊÊÓÃÓÚÖØ×飨°üÀ¨ÖÐÖ¹ÓªÒµ£©×¼±¸£¬ÖØ×é·ûºÏÖÐÖ¹ÓªÒµµÄ¶¨Òåʱ£¬¡¶¹ú¼Ê»á¼Æ
×¼ÔòµÚ¡¡
35ºÅÖÐÖ¹ÓªÒµ¡·¿ÉÄÜÒªÇóÌṩ¸½¼ÓµÄÅû¶¡£
¶¨Òå¡¡


10£®±¾×¼ÔòÖÐʹÓõÄÏÂÁÐÊõÓÆä¶¨ÒåΪ£º
×¼±¸£¬Ö¸Ê±¼ä»ò½ð¶î²»È·¶¨µÄ¸ºÕ®¡£
¸ºÕ®£¬Ö¸Òò¹ýÈ¥ÊÂÏî¶ø·¢ÉúµÄÆóÒµµÄÏÖʱÒåÎñ£¬¸ÃÒåÎñµÄ½áËãÔ¤ÆÚ»áµ¼Öº¬¾­¼ÃÀûÒæµÄ
×ÊÔ´Á÷³öÆóÒµ¡£
ÒåÎñÊÂÏָÐγɷ¨¶¨»òÍÆ¶¨ÒåÎñµÄÊÂÏÕâЩ·¨¶¨»òÍÆ¶¨ÒåÎñʹÆóҵûÓÐÏÖʵµÄÑ¡Ôñ£¬


Ö»ÄܽáËã¸ÃÒåÎñ¡£
·¨¶¨ÒåÎñ£¬Ö¸ÒòÒÔÏÂÈÎÒâÏî¶ø·¢ÉúµÄÖÖÒåÎñ£º

Ö»ÄܽáËã¸ÃÒåÎñ¡£
·¨¶¨ÒåÎñ£¬Ö¸ÒòÒÔÏÂÈÎÒâÏî¶ø·¢ÉúµÄÖÖÒåÎñ£º
£¨2£©·¨¹æ£»
£¨3£©·¨ÂɵįäËûʵʩ¡£
ÍÆ¶¨ÒåÎñ£¬¸£ÒòÆóÒµµÄÐÐΪ¶ø²úÉúµÄÖÖÒåÎñ£¬ÆäÖУº
£¨1£©ÓÉÓÚÒÔÍùʵÎñµÄ³ÉÐÍ×ö·¨¡¢¹«¿ªµÄÕþ²ß»òÏ൱Ã÷È·µÄµ±Ç°ÉùÃ÷£¬ÆóÒµÒÑÏòÆäËû·½Ãæ
±íÃ÷Ëü½«³Ðµ£Ìض¨µÄÔðÈΣ»
£¨2£©½á¹û£¬ÆóҵʹÆäËû·½Ã潨Á¢Á˸öÓÐЧԤÆÚ£¬¼´Ëü½«½â³ýÄÇЩÔðÈΡ£
»òÓиºÕ®£¬Ö¸ÒÔ϶þÕßÖ®£º

£¨1£©Òò¹ýÈ¥ÊÂÏî¶ø²úÉúµÄDZÔÚÒåÎñ£¬Æä´æÔÚ½öͨ¹ý²»ÍêÈ«ÓÉÆóÒµ¿ØÖƵĸö»òÊý¸ö²»È·¶¨
δÀ´ÊÂÏîµÄ·¢Éú»ò²»·¢ÉúÓèÒÔ֤ʵ£»
£¨2£©Òò¹ýÈ¥ÊÂÏî¶ø²úÉú¡¢µ«ÒòÏÂÁÐÔ­Òò¶øÎ´ÓèÈ·ÈϵÄÏÖʱÒåÎñ£º¡¡
¢Ù½áËã¸ÃÒåÎñ²»ÊǺܿÉÄÜÒªÇ󺬾­¼ÃÀûÒæµÄ×ÊÔ´Á÷³öÆóÒµ£»»ò¡¡
¢Ú¸ÃÒåÎñµÄ½ð¶î²
·µ»ØÄ¿Â¼ ÉÏÒ»Ò³ ÏÂÒ»Ò³ »Øµ½¶¥²¿ ÔÞ£¨0£© ²È£¨0£©
δÔĶÁÍꣿ¼ÓÈëÊéÇ©ÒѱãÏ´μÌÐøÔĶÁ£¡
ÎÂܰÌáʾ£º ο´Ð¡ËµµÄͬʱ·¢±íÆÀÂÛ£¬Ëµ³ö×Ô¼ºµÄ¿´·¨ºÍÆäËüС»ï°éÃÇ·ÖÏíÒ²²»´íŶ£¡·¢±íÊéÆÀ»¹¿ÉÒÔ»ñµÃ»ý·ÖºÍ¾­Ñé½±Àø£¬ÈÏÕæÐ´Ô­´´ÊéÆÀ ±»²ÉÄÉΪ¾«ÆÀ¿ÉÒÔ»ñµÃ´óÁ¿½ð±Ò¡¢»ý·ÖºÍ¾­Ñé½±ÀøÅ¶£¡