中国银行股份有限公司独立董事关于会计政策变更的说明.PDFVIP

中国银行股份有限公司独立董事关于会计政策变更的说明 Explanation on Change in Accounting Policies of Independent Directors of Bank of china Limited 2014 年 1 月及 2 月，财政部发布了《企业会计准则第 39 号 — 公允价值计量》 和《企业会计准则第 40 号 — 合营安排》，并对《企业会计准则第 9 号 — 职工薪酬》、 《企业会计准则第 30 号 — 财务报表列报》和《企业会计准则第 33 号 — 合并财务报 表》进行了修订，要求自 2014 年 7 月 1 日起在所有执行企业会计准则的企业范围内施 行，同时允许 A+H 股上市公司可提前适用上述准则和修订，本集团已于 2013 年提前采 用上述准则和修订。 In January and February 2014, the Ministry of Finance released CASBE No. 39: Fair Value Measurement (CASBE refers to Chinese Accounting Standard for Business Enterprises hereinafter) and CASBE No. 40: Joint Venture Arrangements, as well as amendments to CASBE No. 9: Employee Benefits, CASBE No. 30: Presentation of Financial Statements and CASBE No. 33: Consolidated Financial Statements, and required these to be implemented among all enterprises which adopt the Chinese Accounting Standards beginning on or after 1 July 2014, and allowed A+H share listed companies to early adopt the new standards and amendments. The Group has early adopted the above standards and amendments in 2013. 本集团采用修订后的《企业会计准则第 9 号-职工薪酬》，根据该修订，本集团在财 务报告中对以前年度确认的精算利得和损失进行了追溯调整。会计报表中的对比数字已 按重述后的数字进行了列报。调整后，2012 年全年税后利润增加 2.24 亿元，其他综合 收益相应减少 2.24 亿元。提前适用的其他准则和修订对集团财务数据无重大影响。变 更后的会计政策能够客观、准确地反映公司财务状况和经营成果。 The Group adopted the amendments on CASBE No. 9: Employee Benefits and made retrospective adjustments on the actuarial gains and losses recognized in prior year. The comparative numbers in the financial statements have been restated to reflect the amendment mentioned above. The adjustments led to an increase of profit after tax for 2012 by RMB224 million and a decrease of other comprehensive income by RMB224 million. The effect of early adoption of the other standards and amendments mentioned above on the Group’s financial information were not material. We believe the ab