| 1. | Article 2 the term " impairment of assets " refers to that the recoverable amount of assets is lower than its carrying value
第二条资产减值，是指资产的可收回金额低于其账面价值。 |
| 2. | Article 6 where any evidence shows that there is possible assets impairment , the recoverable amount of the assets shall be estimated
第六条资产存在减值迹象的，应当估计其可收回金额。 |
| 3. | Article 19 the basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount
第十九条资产组账面价值的确定基础应当与其可收回金额的确定方式相一致。 |
| 4. | Where it is difficult to do so , it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs
企业难以对单项资产的可收回金额进行估计的，应当以该资产所属的资产组为基础确定资产组的可收回金额。 |
| 5. | Article 18 where there is any evidence indicating a possible impairment of assets , the enterprise shall , on the basis of single item assets , estimate the recoverable amount
第十八条有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。 |
| 6. | The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets
可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。 |
| 7. | The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset
资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。 |
| 8. | Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above , the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset
企业按照上述规定仍然无法可靠估计资产的公允价值减去处置费用后的净额的，应当以该资产预计未来现金流量的现值作为其可收回金额。 |
| 9. | Where any evidence shows any possible impairment of a particular asset of the headquarter , the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to , then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss
有迹象表明某项总部资产可能发生减值的，企业应当计算确定该总部资产所归属的资产组或者资产组组合的可收回金额，然后将其与相应的账面价值相比较，据以判断是否需要确认减值损失。 |
| 10. | Where the purchaser is required to bear a liability ( such as environment resumption liability , etc . ) when an asset group is disposed of , the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets , and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses , the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group , so as to compare the carrying value with the recoverable amount of the asset group
资产组在处置时如要求购买者承担一项负债（如环境恢复负债等） 、该负债金额已经确认并计入相关资产账面价值，而且企业只能取得包括上述资产和负债在内的单一公允价值减去处置费用后的净额的，为了比较资产组的账面价值和可收回金额，在确定资产组的账面价值及其预计未来现金流量的现值时，应当将已确认的负债金额从中扣除。 |
