Notice of the China Securities Regulatory Commission on Transitional Matters Regarding Implementation of the Enterprise Accounting Standards by Futures Brokerage Firms

中国证券监督管理委员会关于期货经纪公司执行《企业会计准则》有关新旧衔接事宜的通知

Promulgating Institution: China Securities Regulatory Commission

Document Number: Zheng Jian Huai Ji Zi [2007] No.8

Promulgating Date: 01/23/2007

Effective Date: 01/23/2007

颁布机关: 中国证券监督管理委员会

文   号: 证监会计字[2007]8号

颁布时间: 01/23/2007

实施时间: 01/23/2007

Futures brokerage firms and relevant accounting firms:

  各期货经纪公司、相关会计师事务所：

As required by the Notice on implementation of the Enterprise Accounting Standards by Futures Brokerage Firms (Zheng Jian Huai Ji Zi [2006] No.24), the futures brokerage firms shall fully implement the Enterprise Accounting Standards newly issued by the Ministry of Finance (hereinafter referred to as "New Accounting Standards") as of 2007 In order to enable highly effective and stable implementation of the New Accounting Standards and ensure the quality of accounting and supervisory information, the relevant matters during the transitional period are hereby notified as follows:

  根据《关于期货经纪公司执行<企业会计准则>的通知》（证监会计字〔2006〕24号）的要求，期货经纪公司于2007年起全面执行财政部新颁布的《企业会计准则》（以下简称新会计准则）。为了使新会计准则施行工作高效、稳妥地进行，保证会计信息和监管信息的质量，现就过渡期间有关事宜通知如下:

1. Futures brokerage firms shall prepare 2006 annual report in accordance with the current FinancialEnterprise Accounting System and the relevant provisions on preparation of annual report, and prepare the reconciliation statement of discrepancies in shareholder's (owner's) equity (hereinafter referred to as "Reconciliation Statement") in accordance with the Enterprise Accounting Standards No.38-Initial Implementation of the Enterprise Accounting Standards and the relevant requirements of the Appendix herein for the purpose of reflecting the process of reconciling major discrepancies. The Reconciliation Statement shall be reviewed by an accountant, and shall be filed, together with the review opinions, for record with the accounting department and futures department of the China Securities Regulatory Commission and the Securities Regulatory Bureau at the firm's registration place.

   一、期货经纪公司应按照现行《金融企业会计制度》及编制年报的相关规定编制2006年度报告，同时按照《企业会计准则第38号一首次执行企业会计准则》及 本通知附件要求，编制股东（所有者）权益差异调节表（以下简称差异调节表），反映重大差异的调节过程。差异调节表应当经会计师审阅并连同审阅意见报我会会 计部、期货部及公司注册地证监局备案。

2. Futures brokerage firms shall set forth accounting calculation items in accordance with the New Accounting Standards, the relevant requirements by the China Securities Regulatory Commission and such firms' own characteristics, and shall complete the adjustment of the accounting calculation system by June 30, 2007. Futures brokerage firms may conduct accounting according to the current accounting calculation system before the completion of adjustment. Futures brokerage firms shall conducting accounting in accordance with the New Accounting Standards as of July 1, 2007.

    二、期货经纪公司应按照新会计准则和我会的相关要求,结合自身特点,设置会计核算科目,于2007年6月30日之前将会计核算系统等调整到位。在会计核算系统等调整到位之前,期货经纪公司可继续采用现行的会计核算系统进行账务处理。自2007年7月1日起,期货经纪公司应按照新会计准则进行账务处理。

3. The futures brokerage firms shall submit information regarding the monthly accounting statement in accordance with the New Accounting Standards as of January 1, 2007.

    三、自2007年1月1日起期货经纪公司应按新会计准则报送月度会计报表相关信息。

4. Where the futures brokerage firms have completed the adjustment of the accounting calculation system in accordance with the New Accounting Standards in January 2007, they shall conduct accounting and submit information regarding the monthly accounting statement in accordance with the New Accounting Standards.

    四、在2007年1月已经按新会计准则的要求将会计核算系统等调整到位的期货经纪公司,按新会计准则进行账务处理和月度会计报表相关信息报送。

5. The futures brokerage firms shall prepare the 2007annual report in accordance with the New Accounting Standards and relevant provisions regarding the preparation of the annual report.

    五、期货经纪公司应按照新会计准则及编制年报的相关规定编制2007年年报。

Appendix: Reconciliation statement of discrepancies in shareholder's (owner's) equity and the preparation requirements (omitted)

  附件:股东（所有者）权益差异调节表及编制要求（略）