【導讀】保險公司與保單持有人之間簽訂的合同形成的準備、或有負債和或有資產(chǎn)；2．本準則適用于不是以公允價值計量的金融工具。3．執(zhí)行中的合同是指雙方均未履行任何義務或雙方均同等程度地履行了部分義務的合同。已變?yōu)樘潛p的經(jīng)營租質(zhì)的核算提出具體要求，因而本準則應適用于這些情況；8．其他國際會計準則規(guī)定了支出是作為資產(chǎn)還是作為費用處理，本準則不涉及這些問題，相應地，本準則既不禁止也不要求對提取準備時所確認的費用予以資本化。則第35號中止營業(yè)》可能要求提供附加的披露。表明它將承擔特定的責任；數(shù)個不確定未來事項的發(fā)生或不發(fā)生予以證實。的情況下不能對該義務作出可靠的估計。企業(yè)通過法律程序提出索賠，其結(jié)果具有不確定性。時將該義務轉(zhuǎn)讓給第三方而合理支付的金額。資產(chǎn)負債表日結(jié)算現(xiàn)時義務所要求支出的最好估計。應考慮的證據(jù)包括資產(chǎn)負債表日后事項提供的附。24．計量一項單項義務時，單個最可能的結(jié)果可能是該負債的最好估計。

　　

【正文】 liers39。 warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly. 38. In most cases the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtually certain that reimbursement will be received if the enterprise settles the liability. 39. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case the enterprise has no liability for those costs and they are not included in the provision. 40. As noted in paragraph 29,severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties. Changes in Provisions 41. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed. 42. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as borrowing cost. Use of Provisions 43. A provision should be used only for expenditures for which the provision was originally recognised. 44. Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events. Future Operating Losses 45. Provisions should not be recognised for future operating losses. 46. Future operating losses do not meet the definition of a liability in paragraph general recognition criteria set out for provisions in paragraph 14 47. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under IAS 36, Impairment of Assets. Onerous Contracts 48. If an enterprise has a contract that is onerous, the present obligation under the contract should be recognised and measured as a provision. 49. Many contracts (for example, some routine purchase orders) can be cancelled without paying pensation to the other party, and therefore there is no obligation. Other contracts establish both rights and obligations for each of the contracting parties. Where events make such a contract onerous, the contract falls within the scope of this Standard and a liability exists which is recognised. Executory contracts that are not onerous fall outside the scope of this Standard. 50. This Standard defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least cost of exiting from the contract, which is the lower of the cost of fulfilling it and any pensation or penalties arising from failure to fulfil it. 51. Before a separate provision for an onerous contract is established, an enterprise recognises any impairment loss that has occurred on assets dedicated to that contract(see IAS 36, Impairment of Assets). Restructuring 52. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business。 (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another。 (c) changes in management structure, for example, eliminating a layer of management。 (d) fundamental reanisations that have a material effect on the nature and focus of the enterprise39。s operations. 53. A provision for restructuring costs is recognised only when the general recognition are met. Paragraphs 7283 set out how criteria for provisions set out in paragraph 14the general recognition criteria apply to restructurings. 54. A constructive obligation to restructure arises only when an enterprise: (a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned。 (ii) the principal locations affected。 (iii) the location, function, and approximate number of employees who will be pensated for terminating their services。 (iv) the expenditures that will be undertaken。 (v) when the plan will be implemented。 (b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it. 55. Evidence that an enterprise has started to implement a restructuring plan would be provided, for example, by dismantling plant or selling assets or by the public announcement of the main features of the plan. A public announcement of a detailed plan to restructure constitutes a constructive obligation to restructure only if it is made in such a way and in sufficient detail (. setting out the main features of the plan) that it gives rise to valid expectations in other parties such as customers, suppliers and employees (or their representatives) that the enterprise will carry out the restructuring. 56. For a plan to be sufficient to give rise to a constructive obligation when municated to those affected by it, its implementation needs to be planned to begin as soon as possible and to be pleted in a timeframe that makes significant changes to the plan unlikely. If it is expected that there will be a long delay before the restructuring