Notice on revision and issuance of 2018 annual consolidated financial statements format

2019.07.23 15:23:16view:1156

Relevant ministries and commissions under the state council, relevant institutions directly under the state council, departments (bureaus) of finance of provinces, autonomous regions and municipalities directly under the central government, financial bureau of xinjiang production and construction corps, financial supervisory commissioners' offices of the ministry of finance in provinces, autonomous regions and municipalities directly under the central government and cities separately listed in the state plan, and relevant central administrative enterprises:

In order to solve the practical problems in the preparation of consolidated financial statements and improve the quality of accounting information, On January 1, 2018 phased implementation of the accounting standards for enterprises no. 22 - recognition and measurement of financial instruments (such as finance and accounting) [2017] no. 7, the accounting standards for enterprises no. 23 - transfer of financial assets (such as finance and accounting) [2017] no. 8, the accounting standards for enterprises no. 24 - hedging accounting, finance and accounting) [2017] 9, the accounting standards for enterprises no. 37 - presentation of financial instruments (finance and accounting) [2017] no. 14 (more than four new financial instruments standards) and the accounting standards for enterprises no. 14 - revenue (accounting [2017] no. 22, New income criterion for short), in 2018 issued by the ministry of finance on revising general enterprise financial report format notice (finance and accounting) [2018] no. 15 and 2018 issued by the ministry of finance on revising the financial enterprise financial report format notice (finance and accounting) [2018] no. 36, on the basis of combining with the accounting standards for enterprises to implement the relevant situation, our revised format of the consolidated financial statements, are hereby printed and distributed.

This notice applies to the enterprise groups that have implemented the new financial instrument standards and the new income standards. The annex to this circular only revises the consolidated financial statement format, which, together with the items in it, covers the parent company and subsidiaries engaged in various economic businesses, including general enterprises, commercial Banks, insurance companies and securities companies. According to the principle of importance and the actual situation of the enterprise, the enterprise may add an item of consolidated financial statement to the content that needs to be listed separately; For items of consolidated financial statements that do not have corresponding business, necessary deletion can be made. An enterprise group that is mainly a financial enterprise shall, on the basis of the financial statement format of the financial enterprise and in combination with the general financial statement format of the enterprise and the requirements of this notice, prepare the related consolidated financial statement items after adjustment.

If there are any problems in the implementation, please timely feedback to our department.

                                                           Fiscal department

                                                            January 18, 2019

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