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。
where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose.
可收回金额按照资产组预计未来现金流量的现值确定的,应当披露。
article 2 the term 「asset impairment」 means that the recoverable amount of an asset is lower than its carrying amount.
第二条资产减值,是指资产的可收回金额低于其账面价值。
but in the same period, different regions, the total amount of theagricultural vehicle accident (number), generally have something to do with theagricultural vehicle recoverable amount in this area.
但在同一时期,不同地域,农用车事故总量(起数)一般与该地区农用车保有量正相关。
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。
the recoverable amount is the higher of an asset's fair value less costs to sell and the present value of the estimated future cash flow expected to be devived from the asset.