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The sender Email : Theme : Content : <script language="javascript"> var aid = "20050800219535"; var sid = "scjss"; var atitle = "国际会计准则17（租赁，1997修订本）"; var akeyworks = "国际会计准则17,,"; var colname = "租赁相关法规"; var colename = "da"; var coldesc = "03 租赁相关法规"; var articletype = "摘编"; var author = "商务部市场建设司"; var atype = "0"; var subtitle = "其它"; </script> <table class=aarticle cellpadding=0 cellspacing=0> <tr> <td class="title">国际会计准则17（租赁，1997修订本）</td></tr> <tr><td class=lline></td></tr> <tr><td class=time>2005-08-01 17:10  <font class =time_source>商务部市场建设司</font></td></tr> <tr><td class=content id=zoom><br><H2 style="MARGIN: auto 0cm; TEXT-ALIGN: center" align=center><SPAN style="COLOR: black"><FONT face=宋体>国际会计准则<SPAN lang=EN-US>17</SPAN>（<SPAN lang=EN-US>1997</SPAN>修订本）</FONT></SPAN></H2> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left" align=left><B><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">租</SPAN></B><B><SPAN style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN></B><B><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">赁</SPAN></B><FONT size=3><FONT face="Times New Roman"><SPAN style="COLOR: black"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></FONT></FONT></P> <P><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">用粗体字印的那些准则应该结合本准则的背景材料和实施指导，以及结合国际会计准则的前言来阅读。国际会计准则无意涉及非实质性事项（见前言第<SPAN lang=EN-US>12</SPAN>节）。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">宗 旨</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">本准则的宗旨是，为承租人和出租人规定应该用于融资租赁和经营租赁的适当的会计政策和披露。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">范 围</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本准则应适用于一切租赁，除非是：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> <o:p></o:p></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 开发或使用诸如石油、天然气、木材、金属和其它矿产权的自然资源的租赁协议；以及</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 诸如电影、录像、剧本、文稿、专利和版权等项目的许可证协议。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <OL type=1 start=2> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本准则适用于转让资产的使用权的协议，即使或许会要求出租人提供与运用或维护该资产相关的实质性服务。另一方面，本准则不适用于资产的使用权不从一方向另一方转移的服务合同的协议。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">定</SPAN></B><B><SPAN style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> </FONT></SPAN></B><B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">义</SPAN></B><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">下述术语在本准则内以下述含义使用：</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">某项租赁协议是出租人在商定的期间向承租人让与某资产的使用权以换取一次或多次付款的协议。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">某项融资租赁协议是一项实质性地转转移随附于某资产的所有权的全部风险与报酬的租赁协议。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">某项经营租赁协议是并非一项融资租赁协议的租赁协议。 </SPAN><SPAN lang=EN-US style="COLOR: black"><o:p></o:p></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">某项不可撤销的租赁协议是只有在下述情况下才可撤销的一项租赁协议： </SPAN><SPAN lang=EN-US style="COLOR: black"><o:p></o:p></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 某种极为偶然的意外事件发生时；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 有出租人的许可；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>） 若承租人与同一出租人就同一或同等资产订立一项新的租赁协议时；或者</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>d</SPAN>） 承租人支付一笔附加金额，使得在开始时可以合理地肯定该租赁协议将持续时。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">租赁协议的开始是租赁协议订立日或各方对该协议主要条款的承诺日两者孰早的日期。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">租赁期限是承租人承诺承租该资产的不可撤销的期间，连同承租人无论是否进一步付款均有继续承租该资产的选择权的任何后续期间，该选择权在该租赁协议开始时可以合理地肯定承租人将予行使。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">最小租赁付款是承租人在租赁期限内应该或可被要求进行的付款，不包括应由出租人垫付然后向出租人偿付的随机租金、服务费用和税金，连同：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 对承租人来说，由承租人或由与承租人关联的某方担保的任何金额；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 对出租人来说，由（<SPAN lang=EN-US>1</SPAN>）承租人；（<SPAN lang=EN-US>2</SPAN>）与承租人关联的某方；或（<SPAN lang=EN-US>3</SPAN>）在财务上有能力满足该担保的某个独立的第三方向出租人担保的任何残值。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">然而，如果承租人有以某个价格购买该资产的选择权，该价格预期在该选择权成为可行使的日期将大大低于公允价值，而在租赁协议开始时可以预期该选择权将肯定地被行使，则最小租赁付款包括整个租赁期限内的最小应付款和为行使该购买选择权所要求的付款。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">公允价值是在不亲密的情况下的交易中在知情而有愿望的当事方之间某资产可以交换或某债务可以了结的金额。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">经济寿命或者是：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 某资产预期可被一个或一系列用户在经济上使用的期间；或者是</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 一个或多个用户可以从该资产得到的产品或类似物品的数量。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">有用寿命是从该租赁协议开始的、不受该租赁期限限制的、估计的剩余期间，在该剩余期间内，企业预期将能取得该所体现的经济利益。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">有担保的残值：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 对承租人来说，是残值中由承租人或由与承租人关联的某方担保的部分（担保金额应是在任何情况下可能成为应付的最大金额）；以及</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 对出租人来说，是残值中由承租人或由与出租人无关的、在财务上有能力履行担保债务的某方所担保的部分。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">无担保的残值是租赁物件的残值中出租人对其实现并无保证或只是由与出租人关联的某方所担保的那一部分。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">租赁协议中的毛出资是从出租人角度看的在该融资租赁协议项下的最小租赁付款及归于出租人的任何无担保的残值的合计。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">未实现财务收益是：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 从出租人角度看的在该融资租赁协议项下的最小租赁付款及归于出租人的任何无担保的残值的合计同</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 上述（<SPAN lang=EN-US>a</SPAN>）的以该租赁协议的隐含利率计的现值之间的差值。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">租赁协议中的净出资是该租赁协议中的毛出资减去未实现财务收益。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">租赁协议中的隐含利率是导出在该租赁协议开始时的</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 最小租赁付款和</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 应等于该租赁物件公允价值的无担保残值的</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">合计现值的折现率。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">承租人的另行借款利率是承租人在类似的租赁协议中将应付的利率，或者，如果该利率无法确定，则是在租赁开始时承租人为了以类似的期限和以类似的担保借入购买该资产所需资金时所可能发生的利率。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">随机租金是租赁付款中其金额不固定、而是以某个不仅以时间推移因素（如，销售额的百分比、使用量、价格指数、市场利率）为依据的那一部分。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=4> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">租赁协议的定义包括其中含有某个给予租入人在达到商定的条件时有取得该资产的所有权的选择权的条款的租入某资产的合同。这些合同有时称为租购合同。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">租赁的分类</SPAN></B><SPAN style="FONT-SIZE: 10pt; COLOR: black"> </SPAN><SPAN lang=EN-US style="COLOR: black"><o:p></o:p></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">　 </SPAN><SPAN lang=EN-US style="COLOR: black"><o:p></o:p></SPAN></FONT></P> <OL type=1 start=5> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本准则中所采用的对租赁的分类，以随附于某项租赁资产的风险和报酬及于出租人或承租人的程度为依据。风险包括因能力闲置或技术老化而带来损失的可能性以及因经济环境变化而使回报波动的可能性。报酬可以由对该资产在经济寿命期内可盈利地运用的预期和来自对实现残值时的溢价收益的预期来表示。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">某项租赁归类为融资租赁，如果它实质性地转让随附于所有权的全部风险和报酬。某项租赁归类为经营租赁，如果它不是实质性地转让随附于所有权的全部风险和报酬。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">鉴于出租人和承租人的该交易是以某个通用于双方的租赁协议为基础的，因此宜使用前后一致的定义。这些定义被使用于双方的不同情况时，有时会造成同一租赁协议被出租人和承租人作不同的归类。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">某项租赁协议是融资租赁协议还是经营租赁协议，取决于该交易的实质而不是该合同的形式。通常会使某租赁协议被归类为是融资租赁协议的情况的例子是：</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 该租赁协议约定到租赁期限结束时向承租人转让该租赁资产的所有权；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 承租人有购买该资产的选择权并预期其价格在该选择权成为可行使的日期将大大低于公允价值，而在该租赁协议开始时就相当肯定该选择权将被行使；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>） 租赁期限是该资产的经济寿命的大部分，即使所有权不转让；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>d</SPAN>） 最低租赁付款在租赁协议开始时的现值至少基本上是该租赁资产公允价值的全部；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>e</SPAN>） 该租赁资产具有某种专用的性质，以致只有该承租人才可以不作重大改动而予以使用；</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <OL type=1 start=9> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">单个地或合在一起会使某租赁协议被归类为融资租赁协议的情况的指标是：</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 如果承租人可以撤销该租赁协议而由此引起的出租人损失由承租人承担；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 残值的公允价值的波动所造成的损失落在承租人身上（例如在该租赁协议结束时以等于销售收入的大部分的租金退款的形式）；以及</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>） 承租人有能力以远低于市场租金的某个租金继续第二期的租赁协议。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <OL type=1 start=10> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">租赁分类在租赁协议开始时进行。如果承租人和出租人在任何时候不是更新该租赁协议，而是商定改变该租赁协议的条款，而所更改的条款若是在该租赁协议开始时生效就会使该租赁协议作不同的分类，则该更改了的协议被认为是在其期限内的一个新的协议。然而，估计的改变（例如，对租赁资产的经济寿命和残值的估计的改变）或情况的改变（例如，承租人的违约），就会计处理的目的而言，不导致对某租赁协议的新的租赁分类。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">土地和建筑物的租赁协议归类为经营租赁协议或融资租赁协议的方法，同其它资产的租赁协议的归类方法相同。然而，土地的一个特点是它通常有无限的经济寿命，所以如果预期在租赁期限结束时所有权不转移，则承租人并不实质性地得到随附于所有权的全部风险和报酬。为这种租赁协议所支付的附加费是预付的租赁付款，应按所得利益的模式，在租赁期限内摊销。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">在承租人财务报表中的租赁</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">融资租赁</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=12> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">承租人应在其财务报表中，以等于在租赁协议开始时该租赁资产的公允价值或最小租赁付款的现值两者中孰低的金额，确认融资租赁为资产及负债。在计算最小租赁付款的现值时，如果实际上可确定，则折现率是该租赁协议的隐含利率，否则，则应使用承租人的另行借款利率。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">交易及其它事由，按其实质及经济现实而不是纯粹按其法律形式说明和表示。尽管某项租赁协议的法律形式是该承租人也许不取得该租赁资产的所有权，但是，在融资租赁协议的情况下，其实质和经济现实是，承租人以履行支付近似于该资产的公允价值和相关的财务费用的责任为代价，而在该租赁资产的大部分经济寿命内得到使用该租赁资产的经济利益。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">如果这样的租赁交易不在承租人的财务报表中反映，某企业的经济资源及债务责任就会被低估，从而使财务比率失真。因此，某项融资租赁协议在承租人的财务报表中被确认为既是一项资产又是支付未来租赁付款的负债，是适当的。在租赁协议开始时，资产和未来租赁付款负债在财务报表内以同等金额确认。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在财务报表中，把对租赁资产的负债表示为是该资产的扣减是不适当的。如果要在财务报表的账面上表示负债，就应区分当期和非当期负债，对租赁负债也作同样的区分。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">初始的直接费用往往随特定的租赁活动，如谈判和保证租赁安排的安全方面的活动，而发生。被认为是直接用于承租人为成就某项租赁协议的费用，包括在被确认为该租赁协议项下的资产和负债的金额之中。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">租赁付款应在财务费用和负债余额扣减之间分摊。财务费用在租赁期限内的摊销，应能形成一个对各期间的负债余额均固定不变的期利率。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在实践中，在向租赁期限的各期间摊销该财务费用时，可以采用某种近似的方式，以简化计算。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">同财务费用一样，融资租赁还引起对该资产在各会计期间的折旧费用。对租赁资产的折旧政策应该同对自有资产的折旧政策一致，所确认的折旧应根据国际会计准则</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 4</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，折旧会计，和</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 16</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，财产、成套设备和设备中的规定计算。如果不能合理地肯定承租人在租赁期限结束时将取得所有权，则该资产应在租赁期限和其有用寿命两者孰短的期限内全部折旧。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">某租赁资产的可折旧额在预期使用期间的各个会计期间的分配，应同承租人对其自有的可折旧资产所采用的的折旧政策相一致。如果可以合理地肯定承租人在租赁期限结束时将取得所有权，则预期的使用期间是该资产的有用寿命；否则该资产在租赁期限或其有用寿命两者孰短的期间内折旧。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">该期间的资产折旧费用和财务费用的总和很少有同该期间的租赁付款相同的，因此，简单地在损益表内把应付租赁付款确认为一项费用，是不适当的。相应地，在租赁协议开始后资产和相关负债在金额上不大可能是相等的。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为了确定某项租赁资产是否已经减损，即，当来自该资产的预期的未来经济利益低于其维持金额时，企业适用涉及资产减损的国际会计准则，后者规定了一个企业应如何核算其维持费用，应如何确定某资产的可回收金额以及何时应确认减损损失或相反。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">除了</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 32</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务工具：披露和提示的要求外，承租人还应对融资租赁协议作以下披露：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> <o:p></o:p></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 每一类资产在财务报表日的净维持费用；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 在财务报表日的最小租赁付款总和与其现值之间的一致性。此外，企业应披露在财务报表日的最小租赁付款在以下各个期间的总和：<SPAN lang=EN-US> <o:p></o:p></SPAN></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>        </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>I</SPAN>） 不迟于一年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>        </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>II</SPAN>） 迟于一年而不迟于五年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>        </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>III</SPAN>）迟于五年；</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>） 该期间损益表中所确认的随机租金；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>d</SPAN>） 在不可撤销的转租赁项下在财务报表日预期应收的未来最小转租赁付款的总和；和</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>e</SPAN>） 对该承租人的重要的租赁安排的一般说明，包括但不限于：</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>        </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>I</SPAN>） 确定随机租金支付的依据；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>        </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>II</SPAN>） 更新或购买选择权的存在和条件以及收费递增条款；以及</FONT><SPAN lang=EN-US><BR><FONT face=宋体>        </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>III</SPAN>）租赁安排所设置的限制，诸如对涉及红利、附加债和进一步租赁的安排的限制。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <OL type=1 start=24> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">此外，国际会计准则</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> 16</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财产、成套设备和设备对披露的要求适用于融资租赁项下的那些被承租人视为是资产的取得的租赁资产的金额。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">经营租赁</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=25> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">某项经营租赁协议项下的租赁付款应在租赁期限内按直线法在损益表中确认为一项费用，除非另一种有规则的方法能体现用户利益的时间模式。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">就经营租赁协议而言，租赁付款应在租赁期限内按直线法在损益表中确认为一项费用，除非另一种有规则的方法能体现用户利益的时间模式，甚至即使付款并不采用该方法。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">除了</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 32</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务工具：披露和提示的要求外，承租人还应对经营租赁协议作以下披露：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> <o:p></o:p></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">（<SPAN lang=EN-US>a</SPAN>） 不可撤销的经营租赁协议项下在以下各个期间的未来最小租赁付款之和：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    (i) </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>不迟于一年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (ii) </FONT></SPAN><FONT face=宋体>迟于一年而不迟于五年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (iii) </FONT></SPAN><FONT face=宋体>迟于五年；</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 在不可撤销的转租赁项下在财务报表日预期应收的未来最小转租赁付款的总和；</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>） 该期间确认的租赁和转租赁付款，以及最小租赁付款、随机租金和转租赁付款的分别金额；</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>d</SPAN>） 对该承租人的重要的租赁安排的一般说明，包括但不限于：</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>i</SPAN>） 确定随机租金付款的依据；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (ii) </FONT></SPAN><FONT face=宋体>更新或购买选择权的存在和条件以及收费递增条款；以及</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (iii) </FONT></SPAN><FONT face=宋体>租赁安排所设置的限制，诸如对涉及红利、附加债和进一步租赁的安排的限制。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">在出租人财务报表中的租赁</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">融资租赁</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=28> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">出租人应在其财务报表中确认其在某融资租赁协议项下所持有的资产，并以其金额等于在该租赁协议中的净出资额的应收款表示。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在租赁协议项下随附于法定所有权的全部风险和报酬是被出租人实质性地转让的，所以应收租赁款被出租人作为本金的偿还和财务收益对待，以偿付和回报出租人的出资和服务。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">就该融资租赁协议而言，财务收益的确认所依据的方法，应该反映出某个对出租人净出资余额的固定不变的期回报率。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">出租人旨在按一贯而合理的方法在租赁期限内分配财务收益。就该融资租赁协议而言，该收益分配所依据的是反映某个对出租人净出资余额的固定不变的期回报率的方法。同该会计期间有关的不包括服务费用的租赁付款，用于针对该租赁协议中的毛出资，既冲减本金，又冲减未实现财务收益。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在某项租赁协议中为计算出租人净出资而使用的估计的无担保残值需定期检查。如果估计的无担保残值有所减少，在租赁期限内的收益分配需更改，而已发生的任何金额的减少应立即确认。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">出租人在谈判和安排某项租赁协议时往往发生诸如佣金和法律费的初始直接费用。就融资租赁而言，这些初始直接费用的发生会产生财务损益，因此或者立即在损益表中确认，或者在租赁期限内分配该损益。后者的实现方法可以是在该费用发生时确认为一项费用，并在同一期间把等于该初始直接费用的未实现财务收益的一部分确认为收益。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">制造商或供应商出租人应按该企业直接销售所遵循的政策，确认该期间收入中的利润或亏损。如果故意地引用了低利率，则销售利润应限于若承担某商业利率时所得的利润。初始直接费用应在该租赁协议开始时在损益表中确认为一项费用。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">制造商或供应商往往向客户提供购买或租赁某资产的选择。某制造商或供应商出租人的融资租赁协议会形成两类收入：</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>a</SPAN>） 等同于以正常的、反映任何可行的交易量及贸易折扣的销售价格去直接销售该被租赁资产时所造成的损益的损益；以及</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>b</SPAN>） 整个租赁期限内的财务收益。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <OL type=1 start=36> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">制造商或供应商出租人在某融资租赁协议开始时所记的销售收入，是该资产的公允价值或归于出租人的以某个商业利率计算的最低租赁付款的现值这两者中的孰低者。在该租赁期限开始时所确认的销售成本，是该租赁资产的成本或维持费用（若两者不同）减去无担保残值的现值。销售收入与销售成本之间的差额是销售利润，按该企业对销售所遵循的政策确认。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">制造商或供应商出租人有时故意地引用低利率以吸引客户。此种利率的使用，会造成来自该交易的总收入的超额部分在销售时被确认。如果故意地引用了低利率，则销售利润应限于若承担某商业利率时所得的利润。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">初始直接费用应在租赁协议开始时在损益表中确认为一项费用，因为这些费用主要关系到该制造商或供应商赚取销售利润。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">除了</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 32</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务工具：披露和提示的要求外，出租人还应对融资租赁作以下协议披露：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> <o:p></o:p></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">(a)</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">在该租赁协议中在财务报表日的毛出资与应收最小租赁付款在财务报表日的现值之间的一致性。此外，企业应披露在该租赁协议中的毛出资和应收最小租赁付款在财务报表日的现值的在以下各个期间的总和：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>i</SPAN>） 不迟于一年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (ii) </FONT></SPAN><FONT face=宋体>迟于一年而不迟于五年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (iii) </FONT></SPAN><FONT face=宋体>迟于五年；</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>(b) </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>未实现财务收益；</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>）关系到出租人的利益的无担保的残值；</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>d</SPAN>）未实现应收最小租赁付款的累计准备金；</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>e</SPAN>）损益表中所确认的随机租金；</FONT><SPAN lang=EN-US><BR></SPAN><FONT face=宋体>（<SPAN lang=EN-US>f</SPAN>）对该出租人的重要的租赁安排的一般说明</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <OL type=1 start=40> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">作为增长的指标，同时还披露减去已取消的租赁协议的相关金额再减去在该会计期间新增的未实现收益后的总出资，是有用的。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">经营租赁</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=41> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">出租人应按资产的性质在其资产负债表中列示经营租赁协议项下的资产。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">来自经营租赁协议的租赁收益应在租赁期限内按直线法在收益中确认，除非另一种有规则的方法更能体现使来自该资产的使用利益变小的时间模式。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为赚取租赁收益而发生的费用，包括折旧，作为一项费用确认。租赁收益（除去来自诸如保险及维护之内所提供的服务的收益）在租赁期限内按直线法在收益中确认，除非另一种方法更能体现使来自该资产的使用利益变小的时间模式，即使不是按这种方法计算。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">专门为赚取来自某经营租赁协议的收益而发生的直接初始费用，或是与租赁收益的确认同比例地递延和分配，或是在损益表中在其发生的期间作为一项费用确认。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">租赁资产的折旧应采用同出租人对类似资产的正常折旧政策一致的政策，折旧费应按</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 4</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，折旧会计，和</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS16</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财产、成套设备和设备的规定计算。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">为了确定某租赁资产是否已减损，即当其预期的未来经济利益低于其维持费用时，企业适用涉及资产减损的国际会计准则，后者规定了一个企业应如何核算其资产的维持金额，应如何确定某资产的可回收金额，以及何时应确认减损损失或相反。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">制造商或供应商出租人在订立某经营租赁协议时不确认任何销售利润，因为这不等同于销售。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">除了</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 32</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">财务工具：披露和提示的要求外，出租人还应对经营租赁作以下披露：</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman"> <o:p></o:p></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">（<SPAN lang=EN-US>a</SPAN>） 对每一类资产，在财务报表日的总维持费用、累计折旧和累计减损损失；以及</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>I</SPAN>） 在该期间的收入中确认的折旧；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>II</SPAN>） 在该期间收入中确认的减损损失；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    </FONT></SPAN><FONT face=宋体>（<SPAN lang=EN-US>III</SPAN>） 在该期间转入收入的减损损失。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">(b)</SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">不可撤销的经营租赁协议项下的未来最小租赁付款的合计以及以下各个期间的金额：</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>    (i) </FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>不迟于一年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (ii) </FONT></SPAN><FONT face=宋体>迟于一年而不迟于五年；</FONT><SPAN lang=EN-US><BR><FONT face=宋体>    (iii) </FONT></SPAN><FONT face=宋体>迟于五年；</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black"><FONT face=宋体>（<SPAN lang=EN-US>c</SPAN>）损益表中所确认的总随机租金；以及</FONT><SPAN lang=EN-US><BR><FONT face=宋体>(d) </FONT></SPAN><FONT face=宋体>对出租人的重要的租赁安排的一般说明。</FONT></SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3><FONT face=宋体> <o:p></o:p></FONT></FONT></SPAN></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">售后回租交易</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=49> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">售后回租交易涉及到由卖主销售某项资产，再由卖主把该资产租回。租赁付款和销售价格通常是相互关联的，因为它们往往是作为一宗交易谈判的。售后回租交易的会计处理取决于所涉及的租赁协议的性质。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">如果某售后回租交易导致一项融资租赁协议，则销售收入中任何超过维持费用的金额不应立即在出卖人－承租人的财务报表中确认为收益，而是应该在租赁期限内递延和摊销。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">如果该售后回租是一项融资租赁协议，则该交易是出租人以该资产为抵押物而向承租人提供融资的一种手段。根据这个理由，把销售收入超过维持费用的部分视为收益，是不适当的。此种超过部分在整个租赁期限内递延和摊销。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">如果某项售后回租导致一项经营租赁协议，而且肯定的是，该交易是按公允价值成就的，则任何损益应予立即确认。如果销售价格低于公允价值，任何损失应立即确认，除非该损失由低于市价的未来租金补偿，则该损失应在该资产预期被使用的整个期间按租赁付款的比例递延和摊销。如果销售价格高于公允价值，则超过部分应在该资产预期被使用的整个期间按租赁付款的比例递延和摊销。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">如果该售后回租是一项经营租赁协议，而且租赁付款和销售价格是按公允价值定的，则事实上是正常的销售交易，任何损益应立即确认。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">就经营租赁协议而言，如果在售后回租交易时的公允价值低于该资产的维持费用，等于维持费用与公允价值之差的损失应立即确认。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">就融资租赁协议而言，无需此种调整，除非存在着价值的减损，在价值减损的情况下，应按涉及资产减损的国际会计准则在可回收金额中减去维持费用。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">对承租人和出租人的披露的要求，适用于售后回租交易。要求对重大租赁安排说明这一点，导致披露该售后回租交易的协议的独特而不寻常的条款。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">售后回租交易或许应满足</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">IAS 8</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，期间净损益，会计政策中的基本错误和变化，第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">16</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">节中对披露的单独的规定。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">过渡性规定</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=58> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">鼓励对本准则的追溯性运用，但不要求。如果本准则不作追溯性运用，则任何既有的融资租赁协议的余额被视为已由出租人适当地确定，此后应按本准则的规定说明。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">生效日</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <OL type=1 start=59> <LI class=MsoNormal style="MARGIN: 0cm 0cm 0pt; COLOR: black; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt"><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本国际会计准则供覆盖始自</SPAN><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:chsdate w:st="on" IsROCDate="False" IsLunarDate="False" Day="1" Month="1" Year="1999"><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1999</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日</SPAN></st1:chsdate><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">及其后的期间的财务报表实施。如果某企业将本准则用于覆盖始自</SPAN><st1:chsdate w:st="on" IsROCDate="False" IsLunarDate="False" Day="1" Month="1" Year="1999"><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1999</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日</SPAN></st1:chsdate><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">之前的期间的财务报表，则该企业应披露它已使用本准则而不是</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1982</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年批准的国际会计准则</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">17</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，租赁会计，这一事实。</SPAN><SPAN lang=EN-US><FONT size=3><FONT face="Times New Roman"> <o:p></o:p></FONT></FONT></SPAN></LI></OL> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">附 件</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><B><SPAN style="FONT-SIZE: 10pt; COLOR: black">导致经营租赁的售后回租</SPAN></B><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">本附件仅为图示，不构成本准则的一部分。本附件的目的，是图示本准则的使用，以帮助澄清其含义。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P style="MARGIN-LEFT: 36pt"><FONT face=宋体><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black">    </SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black">导致某项经营租赁协议的售后回租会造成损益，其确定和处理取决于该租赁资产的维持费用、公允价值和销售价格。下页的表显示本准则在各种情况下的要求。 </SPAN><SPAN lang=EN-US style="COLOR: black"><o:p></o:p></SPAN></FONT></P> <TABLE class=MsoNormalTable style="mso-cellspacing: 1.5pt" cellPadding=0 border=1> <TBODY> <TR style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">销售价格等于</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公允价值（第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">52</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">节）</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">维持费用</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">等于公允价值</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">维持费用</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">小于公允价值</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">维持费用</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">大于公允价值</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 1"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">无利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">立即确认利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">不适用</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 2"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">无损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">不适用</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">立即确认损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 3"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">销售价格低于</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公允价值（第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">52</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">节）</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">无利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">立即确认利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">无利润（注</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 4"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">损失不由</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">低于市场价格的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">未来租赁付款补偿</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">立即确认损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">立即确认损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">注</SPAN><FONT face="Times New Roman"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt">1</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></FONT></P></TD></TR> <TR style="mso-yfti-irow: 5"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">损失由</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">低于市场价格的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">未来租赁付款补偿</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">递延和摊销损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">递延和摊销</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">注</SPAN><FONT face="Times New Roman"><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt">1</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></FONT></P></TD></TR> <TR style="mso-yfti-irow: 6"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">销售价格高于</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><BR></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">公允价值（第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">52</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">节）</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 7"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">递延和摊销利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">递延和摊销利润</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">递延和摊销利润（注</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 8"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">无损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">无损失</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">（注</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10pt; COLOR: black; mso-bidi-font-size: 12.0pt"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 10pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）</SPAN><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p></o:p></SPAN></P></TD></TR> <TR style="mso-yfti-irow: 9; mso-yfti-lastrow: yes"> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD> <TD style="BORDER-RIGHT: #d4d0c8; PADDING-RIGHT: 0.75pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: #d4d0c8; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #d4d0c8; BACKGROUND-COLOR: transparent"> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体"><o:p> </o:p></SPAN></P></TD></TR></TBODY></TABLE> <P><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">注<SPAN lang=EN-US>1 </SPAN>本表的这一部分代表本准则地<SPAN lang=EN-US>54</SPAN>结所数情况。第<SPAN lang=EN-US>54</SPAN>节要求在售后回租项下某资产的维持费用应按公允价值减记。</SPAN><SPAN lang=EN-US style="COLOR: black"><FONT size=3> <o:p></o:p></FONT></SPAN></FONT></P> <P><FONT face=宋体><SPAN style="FONT-SIZE: 10pt; COLOR: black">注<SPAN lang=EN-US>2 </SPAN>由于维持费用可能已按第<SPAN lang=EN-US>54</SPAN>节的减记为规定公允价值，所以，利润会是公允价值与销售价格之差。 </SPAN><SPAN lang=EN-US style="COLOR: black"><o:p></o:p></SPAN></FONT></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="COLOR: black"><o:p><FONT face="Times New Roman" size=3> </FONT></o:p></SPAN></P> <P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman" size=3> </FONT></o:p></SPAN></P></td></tr> </table> The addressee Email :