Filed under data-on-balance-sheet
Every brief tagged "data-on-balance-sheet".
- § 01 · DATA-ASSETS
Two Registrations, One Word: China's New Data-Asset Standards and the Line Between 登记 and 登记
On 2 July 2026 China issued two national standards for data as an asset — GB/T 47949-2026 (classification and codes) and GB/T 47950-2026 (registration guidance) — both effective 1 September 2026. They give data assets a fixed place in the asset-classification code system (block A0806020000, including a first-ever asset code for AI-training multimodal data measured in tokens) and a step-by-step model for putting data on an organization's own books. The trap for overseas counsel is the word 登记 (registration): these MOF/SAC standards register data as an asset internally, while the National Data Administration's Data Property Rights Registration Work Guide (Trial), finalized 1 July 2026, registers rights in data externally through a certificated institution. Same word, two regimes, two artifacts, two purposes. This DCC brief separates them, reads the two standards for what they require, and explains why the 入表 (balance-sheet entry) vs 确权 (rights confirmation) distinction keeps tripping up data-asset deals.
- § 02 · DATA-ASSET
When Does Data Become an Asset? Xu Ke on Identifying and Defining Data Assets
Xu Ke (UIBE), writing for a practitioner audience, draws the line between data resource (国家视角, public/strategic) and data asset (市场主体视角, commercial), then between the broad sense (anything that creates value for the enterprise) and the narrow sense (meets the MOF accounting-standard test for on-balance-sheet recognition — owned/controlled, generates economic benefit, reliably measurable). He works the three-rights framework into operational boundaries by data type (personal / enterprise / government) and flags the practical questions overseas counsel face when a Chinese counterparty wants to put data on its balance sheet.