企业会计准则第5号——生物资产

Accounting Standard for Business Enterprises No. 5 - Biological assets
企业会计准则第5号——生物资产
Chapter I General Provisions
第一章总则
Article 1 In order to regulate the recognition and measurement of biological assets related to the agricultural production, and the disclosure of relevant information, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.
第一条为了规范与农业生产相关的生物资产的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

Article 2 Biological assets refer to living animals and plants.
第二条生物资产，是指有生命的动物和植物。

Article 3 Biological assets have a classification of consumptive biological assets, productive biological assets, and public welfare biological assets.
The consumptive biological assets refer to the biological assets held for
sale, or biological assets to be harvested as agricultural products in the future, consisting of growing field crops, vegetables, commercial forests,livestock on hand, etc.
The productive biological assets refer to the biological assets held on the purpose of producing agricultural products, rendering labor services, renting,and etc., consisting of the economic forests, fuel forests, productive livestock,draught animals, etc.
The public welfare biological assets refer to the biological assets for the main purpose of protection or environmental protection, consisting of wind break and sand fixation forests, water and soil conservation forests, water conservation forests, etc.
第三条生物资产分为消耗性生物资产、生产性生物资产和公益性生物资产。

消耗性生物资产，是指为出售而持有的、或在将来收获为农产品的生物资产，包括生长中的大田作物、蔬菜、用材林以及存栏待售的牲畜等。

生产性生物资产，是指为产出农产品、提供劳务或出租等目的而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。

公益性生物资产，是指以防护、环境保护为主要目的的生物资产，包括防风固沙林、水土保持林和水源涵养林等。

Article 4 Other relevant accounting standards shall apply to the items as follows:
(1) The Accounting Standards for Enterprises No. 1 – Inventories, shall apply to the agricultural production of the harvest; and
(2) The Accounting Standards for Enterprises No. 16 – Governmental Subsidies,shall apply to the governmental subsidies concerning the biological assets.
第四条下列各项适用其他相关会计准则：
（一）收获后的农产品，适用《企业会计准则第1号——存货》。

（二）与生物资产相关的政府补助，适用《企业会计准则第16号——政府补助》。

Chapter II Recognition and Initial Measurement
第二章确认和初始计量
Article 5 No biological asset shall be recognized unless it meets the conditions as follows simultaneously:
(1) An enterprise possesses or controls the biological asset as a result of past transaction or event;
(2) The economic benefits or service potential concerning this biological asset are likely to flow into the enterprise; and
(3) The cost of this biological asset can be measured reliably.
第五条生物资产同时满足下列条件的，才能予以确认：
（一）企业因过去的交易或者事项而拥有或者控制该生物资产；
（二）与该生物资产有关的经济利益或服务潜能很可能流入企业；
（三）该生物资产的成本能够可靠地计量。

Article 6 The initial measurement shall be made to the biological asset at its cost.
第六条生物资产应当按照成本进行初始计量。

Article 7 The cost of a purchased biological asset consists of the purchase price,the relevant taxes, freight, insurance premium and other expenses that may be directly attributable to the purchase of this asset.
第七条外购生物资产的成本，包括购买价款、相关税费、运输费、保险费以及可直接归属于购买该资产的其他支出。

Article 8 The cost of any consumptive biological asset by way of self-planting,self-cultivating, self-breeding shall be ascertained in accordance with the provisions as follows:
(1) The cost of self-planting crops and vegetables consists of the necessary expenses for the materials such as the seeds, fertilizers, and pesticides, labor, indirect apportionment, etc., prior to the harvest;
(2) The cost of consumptive biological asset such as self-cultivating forest consists of the necessary expenses for forestation, forest tending, forest operating facilities, testing of good species, investigation and design, indirect apportionment , etc.;
?(3) The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed , labor, indirect apportionment, etc.prior to the sale; and
(4) The cost of breeding aquatic animals and plants consists of the necessary expenses for materials such as seedlings, feedstuffs, and fertilizers, labor,indirect apportionment, etc., prior to the sale or the storage.
第八条自行栽培、营造、繁殖或养殖的消耗性生物资产的成本，应当按照下列规定确定：（一）自行栽培的大田作物和蔬菜的成本，包括在收获前耗用的种子、肥料、农药等材料费、人工费和应分摊的间接费用等必要支出。

（二）自行营造的林木类消耗性生物资产的成本，包括郁闭前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。

（三）自行繁殖的育肥畜的成本，包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。

（四）水产养殖的动物和植物的成本，包括在出售或入库前耗用的苗种、饲料、肥料等材料费、人工费和应分摊的间接费用等必要支出。

Article 9 The cost of self-breeding productive biological asset shall be
ascertained in accordance with the provisions as follows:
(1) The cost of self-planting productive biological assets as forests consists of the necessary expenses for forestation, forest tending, forest operating facilities, testing of good species, investigation and design, indirect apportionment, etc., before accomplishing the expected objective of production and operation; and
(2) The cost of self-breeding productive livestock and draught animals consists of the necessary expenses for feedstuffs and labor, indirect apportionment, etc.,before accomplishing the expected objective of production and operation (being grown up). The phrase "accomplishing the expected objective of production and operation " refers that, the productive biological assets may produce
agricultural products, render labor services, be rented out stably for several consecutive years after they enter into the normal production period.
第九条自行营造或繁殖的生产性生物资产的成本，应当按照下列规定确定：
（一）自行营造的林木类生产性生物资产的成本，包括达到预定生产经营目的前发生的造林费、抚育费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出。

（二）自行繁殖的产畜和役畜的成本，包括达到预定生产经营目的（成龄）前发生的饲料费、人工费和应分摊的间接费用等必要支出。

达到预定生产经营目的，是指生产性生物资产进入正常生产期，可以多年连续稳定产出农产品、提供劳务或出租。

Article 10 The cost of self-cultivating public welfare biological assets shall be ascertained in accordance with the necessary expenses for forestation, forest tending, forest protection, forest operating facilities, testing of good species, investigation and design, indirect apportionment, etc., prior to the close canopy.
第十条自行营造的公益性生物资产的成本，应当按照郁闭前发生的造林费、抚育费、森林保护费、营林设施费、良种试验费、调查设计费和应分摊的间接费用等必要支出确定。

Article 11 The borrowing costs, which shall be included in the cost of biological assets, shall be disposed in accordance with the Accounting Standards for Enterprises No. 17 – Borrowing Costs. The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy.
第十一条应计入生物资产成本的借款费用，按照《企业会计准则第17号——借款费用》处理。

消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。

Article 12 An investor shall ascertained the cost of a biological asset in accordance with the value as stipulated in the investment contract or agreement, unless the unfair value is stipulated in the contract or agreement.
第十二条投资者投入生物资产的成本，应当按照投资合同或协议约定的价值确定，但合同或协议约定价值不公允的除外。

Article 13 The cost of a biological asset sourced from the nature shall be ascertained in accordance with its nominal amount.
第十三条天然起源的生物资产的成本，应当按照名义金额确定。

Article 14 The cost of biological assets obtained from the exchange of nonmonetary assets, recombination liabilities and merger of enterprises shall be ascertained in accordance with the
Accounting Standards for Enterprises No. 7 –Exchange of Non-monetary Assets, Accounting Standards for Enterprises No. 12 –Debt Restructuring and Accounting Standards for Enterprises No. 20 – Merger of Enterprises, respectively.
第十四条非货币性资产交换、债务重组和企业合并取得的生物资产的成本，应当分别按照《企业会计准则第7号——非货币性资产交换》、《企业会计准则第12号——债务重组》和《企业会计准则第20号——企业合并》确定。

Article 15 The subsequent expenses for the biological assets as additional forest planting as a result of selective felling, intermediate felling, or tending and improvement felling shall be included in the cost of the biological asset as forests.
The subsequent expenses for the management and protection or for the breeding of a biological asset after canopy closure or after the accomplishment of the expected objective of production and operation shall be included in the current profits and losses.
第十五条因择伐、间伐或抚育更新性质采伐而补植林木类生物资产发生的后续支出，应当计入林木类生物资产的成本。

生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用等后续支出，应当计入当期损益。

Chapter III Subsequent Measurement
第三章后续计量
Article 16 An enterprise shall make subsequent measurements for the biological assets in accordance with the provisions from Article17 to Article 21 of these Standards except for the items as prescribed in Article 22 of these Standards.
第十六条企业应当按照本准则第十七条至第二十一条的规定对生物资产进行后续计量，但本准则第二十二条规定的除外。

Article 17 An enterprise shall, in accordance with the schedule, make the
depreciation charges of any productive biological asset whose expected objective of production and purpose has been accomplished, and shall, based on the use of the biological asset, include it in the cost or current profits and losses of the relevant asset.
第十七条企业对达到预定生产经营目的的生产性生物资产，应当按期计提折旧，并根据用途分别计入相关资产的成本或当期损益。

Article 18 An enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form of realization of the relevant expected economic
benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset. The depreciation methods available consist of the straight-line method, unit-of-production method, unit-of-output method, etc.
Once an enterprise ascertain the useful life, expected net salvage value, or depreciation method of a productive biological asset, it shall not change it randomly, unless it meets the provisions prescribed as in Article 20 of these Standards.
第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。

可选用的折旧方法包括年限平均法、工作量法、产量法等。

生产性生物资产的使用寿命、预计净残值和折旧方法一经确定，不得随意变更。

但是，符合本准则第二十条规定的除外。

Article 19 When an enterprise ascertain the useful life of a productive biological asset, it shall take into consideration the factors as follows:
(1) The expected output capacity or output of physical objects;
(2) The expected tangible loss of the asset such as decrepitude of productive livestock and draught animals and the aging of economic forests; and
(3) The expected intangible loss of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby as a result of appearance of new products, the relative outmode of the agricultural products of the productive biological asset as a result of the change of market demands.
第十九条企业确定生产性生物资产的使用寿命，应当考虑下列因素：
（一）该资产的预计产出能力或实物产量；
（二）该资产的预计有形损耗，如产畜和役畜衰老、经济林老化等；
（三）该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。

Article 20 An enterprise shall, at least at the end of each year, have a check on the useful life, expected net salvage value, and depreciation method of the productive biological assets.
If there is any difference between the expected useful life or the amount of expected net salvage value and that of the previously estimated in a fixed asset, or if any significant change is made on
the form of realization of the relevant economic benefits, it shall be regarded as a change of the accounting estimates, and thus the useful life or the expected net salvage value or depreciation method of the productive biological asset shall be adjusted or changed in accordance with the Accounting Standards for Enterprises No. 28 – Changes in Accounting Policies and Estimates and Correction of Errors.
第二十条企业至少应当于每年年度终了对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核。

使用寿命或预计净残值的预期数与原先估计数有差异的，或者有关经济利益预期实现方式有重大改变的，应当作为会计估计变更，按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》处理，调整生产性生物资产的使用寿命或预计净残值或者改变折旧方法。

Article 21 An enterprise shall, at least at the end of each year, examine the consumptive biological assets and productive biological assets. If any wellestablished evidence indicates that the realizable net value of any consumptive biological asset or the recoverable amount of any productive biological asset is lower than its book value as a result of natural disaster, plant diseases and insect pests, animal disease or change of market demand, the enterprise shall, based on the difference between the realizable net value or the recoverable amount and the relevant book value, make provision for the loss on decline in value of or for the impairment of the biological asset and shall include it in the current profits and losses. The aforesaid realizable net value and recoverable amount shall be ascertained in accordance with the Accounting
Standards for Enterprises No. 1 – Inventories and Accounting Standards for Enterprises No. 8 –Asset Impairment, respectively.
If the factors causing any impairment of a consumptive biological asset have disappeared, the amount of write-down shall be resumed and shall be reversed from the provision for the loss on decline in value of the consumptive biological asset that has been made. The reversed amount shall be included in the current profits and losses.
Once the provision for impairment of a productive biological asset is made,it shall not be reversed. No provision shall be made for public welfare biological assets.
第二十一条企业至少应当于每年年度终了对消耗性生物资产和生产性生物资产进行检查，有确凿证据表明由于遭受自然灾害、病虫害、动物疫病侵袭或市场需求变化等原因，使消耗性生物资产的可变现净值或生产性生物资产的可收回金额低于其账面价值的，应当按照可变现净值或可收回金额低于账面价值的差额，计提生物资产跌价准备或减值准备，并计入当期损益。

上述可变现净值和可收回金额，应当分别按照《企业会计准则第1号——存货》和《企业会计准则第8号——资产减值》确定。

消耗性生物资产减值的影响因素已经消失的，减记金额应当予以恢复，并在原已计提的跌价准备金额内转回，转回的金额计入当期损益。

生产性生物资产减值准备一经计提，不得转回。

公益性生物资产不计提减值准备。

Article 22 Where any well-established evidence indicates that the fair value of a biological asset can be obtained in a reliable and continuous way, the biological asset shall be measured at the fair value. If a biological asset is made a measurement at the fair value, it shall meet the conditions as follows simultaneously:
(1) There is an active biological asset trading market; and
(2) The identical or similar market prices of biological assets and other
relevant information can be obtained from the trading market, so as to make a reasonable estimate on the fair value of the biological asset.
第二十二条有确凿证据表明生物资产的公允价值能够持续可靠取得的，应当对生物资产采用公允价值计量。

采用公允价值计量的，应当同时满足下列条件：
（一）生物资产有活跃的交易市场；
（二）能够从交易市场上取得同类或类似生物资产的市场价格及其他相关信息，从而对生物资产的公允价值作出合理估计。

Chapter IV Harvest and Disposal
第四章收获与处置
Article 23 The cost of a consumptive biological asset shall, at the time of harvest or sale, be carried over in accordance with its book value. The methods available for the carryover of cost consist of the weighted average method,specific cost identification method, stock volume proportion method, fixed number of years within rotational felling period method, etc.
第二十三条对于消耗性生物资产，应当在收获或出售时，按照其账面价值结转成本。

结转成本的方法包括加权平均法、个别计价法、蓄积量比例法、轮伐期年限法等。

Article 24 The cost of agricultural products harvested by a productive biological asset shall be ascertained in accordance with the necessary expenses for the materials , labor, and indirect apportionment, etc., during the course of output or gathering. The book value of the productive biological asset shall be carried over as the cost of agricultural products by employing such
methods as the weighted average method, specific cost identification method, stock volume proportion method, fixed number of years within rotational felling period method,etc.
The agricultural products harvested shall be disposed in the light of the
Accounting Standards No. 1 – Inventories.
第二十四条生产性生物资产收获的农产品成本，按照产出或采收过程中发生的材料费、人工费和应分摊的间接费用等必要支出计算确定，并采用加权平均法、个别计价法、蓄积量比例法、轮伐期年限法等方法，将其账面价值结转为农产品成本。

收获之后的农产品，应当按照《企业会计准则第1号——存货》处理。

Article 25 The cost of the biological asset of which the purpose has been changed shall be ascertained at the previous book value when its purpose has not been changed.
第二十五条生物资产改变用途后的成本，应当按照改变用途时的账面价值确定。

Article 26 For a biological asset, when such conditions as sale, inventory loss,death, damage or destroy appear, its balance after deducting the book value and the relevant taxes from the disposal income shall be included in the current profits and incomes.
第二十六条生物资产出售、盘亏或死亡、毁损时，应当将处置收入扣除其账面价值和相关税费后的余额计入当期损益。

Chapter V Disclosure
第五章披露
Article 27 An enterprise shall, in the notes, disclose the information concerning the biological assets as follows:
(1) The categories of biological assets, quantities of physical output and book value of various biological assets;
(2) The accumulative amount of provision for loss on decline in value of various consumptive biological assets, and the useful life, expected net salvage value, depreciation method, amount of accumulative depreciation and accumulative amount of provision for impairment;
(3) The categories, obtainment methods and quantities of physical goods of the biological assets sourced from the nature;
(4) The book value of the biological assets used as guaranties; and
(5) The information about the risks related to the biological assets and the relevant management measures.
第二十七条企业应当在附注中披露与生物资产有关的下列信息：
（一）生物资产的类别以及各类生物资产的实物数量和账面价值。

（二）各类消耗性生物资产的跌价准备累计金额，以及各类生产性生物资产的使用寿命、预计净残值、折旧方法、累计折旧和减值准备累计金额。

（三）天然起源生物资产的类别、取得方式和实物数量。

（四）用于担保的生物资产的账面价值。

（五）与生物资产相关的风险情况与管理措施。

Article 28 An enterprise shall, in the notes, disclose the information concerning the increase and decrease of biological assets as follows:
(1) The increase of the biological assets as a result of purchase;
(2) The increase of the biological assets as a result of self-planting, selfcultivating or self-breeding;
(3) The decrease of the biological assets as a result of sale;
(4) The decrease of the biological assets as a result of inventory loss, death,damage or destroy;
(5) The depreciation, or provision for loss on decline in value or impairment which has been made; and
(6) Other alterations.
第二十八条企业应当在附注中披露与生物资产增减变动有关的下列信息：
（一）因购买而增加的生物资产；
（二）因自行培育而增加的生物资产；
（三）因出售而减少的生物资产；
（四）因盘亏或死亡、毁损而减少的生物资产；
（五）计提的折旧及计提的跌价准备或减值准备；
（六）其他变动。