Notice of the General Office of the Ministry of Finance and the General Office of the China Securities Regulatory Commission on Matters Concerning the Implementation of the General Classification Standards for Enterprise Accounting Principles

财政部办公厅、中国证券监督管理委员会办公厅关于企业会计准则通用分类标准实施若干事项的通知

Promulgating Institution: General Office of the Ministry of Finance; General Office of the China Securities Regulatory Commission

Document Number: Cai Ban Hui [2011] No. 2

Promulgating Date: 01/10/2011

Effective Date: 01/10/2011

颁布机关: 财政部办公厅; 中国证券监督管理委员会办公厅

文   号: 财办会[2011]2号

颁布时间: 01/10/2011

实施时间: 01/10/2011

The finance offices (bureaus) of all the provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the State plan and the Finance Bureau of Xinjiang Production and Construction Corps, the securities regulatory bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the State plan, Shanghai Stock Exchange and Shenzhen Stock Exchange, domestic companies listed on the New York Stock Exchange, the accounting firms with the qualifications for engaging in securities and futures businesses, and other businesses concerned,

In accordance with the applicable provisions of the Notice of the Ministry of Finance on Issuing General Classification Standards for Enterprise Accounting Principles (Cai Kuai [2010] No.20) and theNotice of the Ministry of Finance on Implementation of the General Classification Standards for Enterprise Accounting Principles (Cai Kuai [2010] No.23), we hereby give a supplementary notice on matters concerning the implementation by the first batch enterprises or accounting firms of the general classification standards for enterprise accounting principles (hereinafter referred to as "general classification standards") as follows:

  各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,中国证监会各省、自治区、直辖市、计划单列市证监局,上海、深圳证券交易所,境内在美国纽约证券交易所上市公司,证券期货资格会计师事务所,其他相关企业:

  根据《财政部关于发布企业会计准则通用分类标准的通知》(财会[2010]20号)和《财政部关于实施企业会计准则通用分类标准的通知》(财会[2010]23号)有关规定,现就企业会计准则通用分类标准(以下简称通用分类标准)首批实施有关事项补充通知如下:

1. Time of Submission

The time for the first batch of enterprises to submit the sample documents for the 2010 financial reports in eXtensible Business Reporting Language (XBRL) according to the general classification standards and the extended classification standards shall not be earlier than the date of disclosure of their annual reports.

The first batch of accounting firms with the qualifications for engaging in securities and futures businesses shall file with the Ministry of Finance through the management system for the certified public accountants the sample documents for the 2010 financial reports in XBRL and the extended classification standards prepared for their clients listed on main board of the A-share market based on the general classification standards between May 1, 2011 (after the annual reports of the listed companies are disclosed publically) and June 30, 2011.

    一、报送时间

  首批实施企业向财政部报送通用分类标准的XBRL(可扩展商业报告语言)2010年度财务报告实例文档和扩展分类标准的时间,不早于其年度报告公开披露时间。首批实施的具有证券期货相关业务资格的会计师事务所应当在2011年5月1日(上市公司年度报告公开披露后)至6月30日之间,按照通用分类标准对其A股主板上市公司审计客户编制的XBRL2010年度财务报告实例文档和扩展分类标准,通过注册会计师行业管理系统向财政部报备。

2. Coordinate the Implementation of General Classification Standards and Information Disclosure of Annual Reports of Listed Companies

The entities concerned shall coordinate the implementation of general classification standards and the preparation, filing and review of annual reports of the listed companies. The entities concerned shall prepare and submit to the Ministry of Finance the sample documents for financial reports in XBRL in accordance with the General Classification Standards, and at the same time properly conduct the information disclosure and auditing of annual reports of listed companies pursuant to the relevant requirements of the China Securities Regulatory Commission, the Shanghai Stock Exchange and the Shenzhen Stock Exchange, so as to ensure the quality of annual report information disclosure and auditing of the annual reports and the timely completion of the above two tasks.With respect to the information requiring disclosure during the process, obligation of information disclosure shall be performed in a timely manner; the first batch of accounting firms implementing the general classification standards shall not charge fees inappropriately and shall not add unreasonable burdens on the listed companies and investors.

    二、统筹安排通用分类标准实施和上市公司年度报告信息披露工作

  实施单位应当统筹安排通用分类标准实施和上市公司年度报告编报和审计工作,应当按照通用分类标准编制并向财政部报送XBRL财务报告实例文档,同时,应当遵循中国证监会和上海、深圳证券交易所有关要求,做好上市公司年度报告信息披露和年报审计工作,确保年度报告信息披露和年报审计工作质量,按时完成上述两方面工作。在此过程中,涉及需要披露的信息,应及时履行信息披露义务;同时,首批实施通用分类标准的会计师事务所不得乱收费,也不得给上市公司和投资者增加不合理负担。

3. Strictly Comply with Confidentiality System for Insider Information

In the preparation, auditing and submission of the annual reports of listed companies and implementation of the general classification standards, the relevant personnel shall establish a confidentiality system for the insider information of listed companies in strict accordance with the Notice of the General Office of the State Council to Forward Opinions of the China Securities Regulatory Commission and other Departments on Cracking down and Preventing in Accordance with Law the Insider Trading in the Capital Market (Guo Ban Fa [2010] No.55).

General Office of the Ministry of Finance

General Office of the China Securities Regulatory Commission

January 10, 2011

    三、严格遵循内幕信息保密制度

  在上市公司年度报告编制、审计、报送和通用分类标准实施工作过程中，相关人员应当严格遵循《国务院办公厅转发证监会等部门关于依法打击和防控资本市场内幕交易意见的通知》（国办发[2010]55号）的规定，建立涉及上市公司内幕信息的保密制度。

  财政部办公厅

  中国证券监督管理委员会办公厅

  二〇一一年一月十日