【2020年08月30日】读蚂蚁IPO招股书, 了解IFRS准则-外币折算

胡星律师

2020年8月25日，蚂蚁集团的A股科创板IPO申请在当日正式向上交所申报。笔者赶快找来招股说明书（申报稿）（“招股书”）读，以了解金融科技巨头的万亿估值生意。在学ACCA时，记得高顿财经老师有讲，国内企业会计准则日益趋同IFRS国际财务报告准则，近乎95%的准则与IFRS准则的规定保持一致，在读招股书时也感受到这一点。本系列文不作财报分析，仅做搬运工，将招股书中阐述的编制蚂蚁集团财报遵循的重要会计政策，列出对应的IFRS准则（非逐句翻译），供有兴趣了解IFRS准则和学习会计英文术语的伙伴以参考。

相关阅读：

1.读蚂蚁IPO招股书, 了解IFRS准则-公允价值
2.读蚂蚁IPO招股书, 了解IFRS准则-资产减值

外币业务折算
招股书第319页v.s. IAS21：
外币交易在

• 初始确认时，采用交易发生日的即期汇率将外币金额折算为记账本位币(presentation currency)金额。
  A foreign currency transaction should be recorded initially at the (spot) rate of exchange at the date of the transaction.
  
• 于资产负债表日：
  
• At each subsequent balance sheet date: [IAS 21.23]
  

• 对于外币货币性项目采用资产负债表日即期汇率折算。由此产生的结算和货币性项目折算差额，除…之外(略)，均计入当期损益。
  Foreign currency monetary amounts should be reported using the closing rate.
  Exchange differences arising when monetary items are settled or when monetary items are translated at rates different from those at which they were translated when initially recognised or in previous financial statements are reported in profit or loss in the period, with one exception. [IAS 21.28]
  
• 以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。
  Non-monetary items carried at historical cost should be reported using the exchange rate at the date of the transaction.
  
• 以公允价值计量的外币非货币性项目，采用公允价值确定日的即期汇率折算，由此产生的差额根据非货币性项目的性质计入当期损益或其他综合收益。
  Non-monetary items carried at fair value should be reported at the rate that existed when the fair values were determined.
  If a gain or loss on a non-monetary item is recognised in other comprehensive income (for example, a property revaluation under IAS 16), any foreign exchange component of that gain or loss is also recognised in other comprehensive income. [IAS 21.30]
  
  

招股书第369页披露蚂蚁2019年度财务费用下汇兑损失（收益）仅4600万，可见外币折算对蚂蚁财报影响很小，其原因应该是蚂蚁现境外业务占比尚不足6%（报告第364页）。