ACCA：IFRS2股权支付中英文对照版

　　ACCA IFRS 2股权支付中英文对照版

　　国际财务报告准则第2号——以股份为基础的支付

　　The objective of this IFRS is to specifythe financial reporting by an entity when it undertakes a share-based paymenttransaction. In particular, it requires an entity to reflect in its profit orloss and financial position the effects of share-based payment transactions,including expenses associated with transactions in which share options aregranted to employees.

　　本国际财务报告准则的目标是规范主体进行以股份为基础的支付交易时的财务报告。特别地，它要求主体在其损益和财务状况中反映以股份为基础的支付交易的影响，包括批准雇员认股权证相关的费用。

　　The IFRS requires an entity to recogniseshare-based payment transactions in its financial statements, includingtransactions with employees or other parties to be settled in cash, otherassets, or equity instruments of the entity. There are no exceptions to theIFRS, other than for transactions to which other Standards apply.

　　本国际财务报告准则要求主体在其财务报表中确认以股份为基础的支付交易，包括与雇员或其他方发生的、以现金、其他资产、或者主体权益工具结算的交易。本国际财务报告准则不存在豁免，除非交易适用另一准则。

　　This also applies to transfers of equityinstruments of the entity’s parent, or equity instruments of another entity inthe same group as the entity, to parties that have supplied goods or servicesto the entity.

　　上述要求也适用于向为主体提供商品或服务的各方转让主体母公司的权益工具，或者主体同一集团内其他主体的权益工具。

　　The IFRS sets out measurement principlesand specific requirements for three types of share-based payment transactions:

　　(a) equity-settled share-based paymenttransactions, in which the entity receives goods or services as considerationfor equity instruments of the entity (including shares or share options);

　　(b) cash-settled share-based paymenttransactions, in which the entity acquires goods or services by incurringliabilities to the supplier of those goods or services for amounts that arebased on the price (or value) of the entity’s shares or other equityinstruments of the entity; and

　　(c) transactions in which the entityreceives or acquires goods or services and the terms of the arrangement provideeither the entity or the supplier of those goods or services with a choice of

　　whether the entity settles the transactionin cash or by issuing equity instruments.

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　　本国际财务报告准则为三种类型的以股份为基础的支付交易建立了计量原则和特定要求

　　(1)权益结算的以股份为基础的支付交易，即主体以其权益工具(包括股票或认股权证)作为接受商品或服务的对价;

　　(2)现金结算的以股份为基础的支付交易，主体对商品或服务提供方承担一项负债以获得商品或服务，其金额是以主体的股票，或者主体的其他权益工具的价格(或价值)为基础的;以及

　　(3)主体接受或获得商品或服务的交易，该安排的条款为主体和商品或劳务的提供方提供了选择权，选择主体以现金或发行权益工具结算交易。

　　For equity-settled share-based paymenttransactions, the IFRS requires an entity to measure the goods or servicesreceived, and the corresponding increase in equity, directly, at the fair valueof the goods or services received, unless that fair value cannot be estimatedreliably. If the entity cannot estimate reliably the fair value of the goods orservices received, the entity is required to measure their value, and thecorresponding increase in equity, indirectly, by reference to the fair value ofthe equity instruments granted. Furthermore:

　　权益结算的以股份为基础的支付交易中，本国际财务报告准则要求主体计量接受的商品或服务，以及相应增加的权益时，直接以商品或服务的公允价值计量，除非公允价值无法可靠估计。如果主体无法可靠估计接受商品或服务的公允价值，则主体被要求计量其公允价值，以及相应增加的权益时，间接的，涉及已批准权益工具的公允价值。此外：

　　(a) for transactions with employees andothers providing similar services, the entity is required to measure the fairvalue of the equity instruments granted, because it is typically not possibleto estimate reliably the fair value of employee services received. The fairvalue of the equity instruments granted is measured at grant date.

　　(1)与雇员或提供类似服务的其他方的交易中，主体涉及以已批准权益工具的公允价值计量，因为它是无法可靠估计接受雇员服务的公允价值的典型事项。已批准权益工具的公允价值在批准日计量。

　　(b) for transactions with parties otherthan employees (and those providing similar services), there is a rebuttablepresumption that the fair value of the goods or services received can beestimated reliably. That fair value is measured at the date the entity obtainsthe goods or the counterparty renders service. In rare cases, if the presumptionis rebutted, the transaction is measured by reference to the fair value of theequity instruments granted, measured at the date the entity obtains the goodsor the counterparty renders service.

　　(2)与雇员(和提供类似服务的其他方)以外的其他方的交易中，存在一个可反驳的假设，即接受商品或服务的公允价值能够可靠估计。其公允价值是在主体获得商品或对方提供服务的时点进行计量。在极少情况下，如果该假设是可反驳的，则交易的计量涉及已批准权益工具的公允价值，并在主体获得商品或对方提供服务的时点进行计量。

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