非金融资产亏损翻译-中英对照
集团在每个评价日，报告是否有资产亏损的迹象。如果存在，要求在既定时间内，要求每年对资产的亏损进行测试。集团对资产的可回收金额进行评估。资产可回收金额必须高于资产或者现金产生单元的公平值少于出售价格和它的使用价值，并被确定为个人的资产，除非资产不产生，并且不依赖从其它资产或集团资产的现金流入，而可回收金额确定为其所拥有所属现金产生单元部分。资产的账面金额(现金产生单元)超过其可回收金额，资产(现金产生单元)视为亏损，并计入其可回收金额。在使用价值估算方面，估算的未来现金收支按照使用贴现率折算为其目前的价值，反映当前市场资金时值和 (现金产生单元)的资产的危险评估。
在确定出售的公平值，使用一个适当的评估模型。这些计算可得到的公平值确定的指标。
每个报告日期作出的任何从前认可的亏损评估，可能不复存在或者可能减少。如果存在这样的数据，可回收金额必须为上次认可的亏损的资产可回收金额。如果情况属实，资产增加额不得超过其确定的账面金额和贬值的净额，并且上年度资产认可没有亏损的账面金额。这样的撤销在合并收益表里进行认可。在撤销之后，在其余下的使用寿命系统中，在未来分配资产的修正账面金额中，对贬值费用的进行调整，要求较任何余值小。
主要的会计政策(续)
财产和设备
所述的实际成本和设备费用，拥有较少的积累贬值和任何亏损。历史费用包括直接在收购项目的支出。
后续成本计入资产的账面金额，或者按照情况，认可为单独资产；只有当与项目相关的项目有关的未来经济利益流入到集团，并且费用可以进行可靠计算。所有的其它修理及保养费用，必须在其执掌财政期间，在合并收益表中反映。
永久业权土地不得进行折旧计算。其它资产上的贬值计算，必须使用这种直线法，对其费用进行分配，他们的余值的净值，在使用年限内如下：
飞机和发动机：18 年(原厂家出厂)
大楼：20 年；
机动车; 3 年
家俱，固定设备和设备: 3-5 年
如果调整合适，在年度末，重新对资产余值、使用寿命和方法的贬值的进行估算。
公平值
公平值是资产在知识渊博、有愿意的当事人之间可能进行交易的金额或结算的责任，在账面金额和估算的公平值之间可以出现明显的不同。
公平值定义基础的推测是，集团没有任何意图或者要求实质上缩短其的经营规模，或者在不利的条件下承担交易。
投资
对于有组织金融市场投资的贸易而言，营业完成后的资产负债表，以及市场报价引用的公平值由证券交易确定。
凡没有引用市场价格的投资，公平值合理的估价必须按照公平交易原则进行确定，大致等同与的另一台仪器的当前的公平值、收益倍数、或者工业收入倍数；或者以现金流为基准的投资，按照当期汇率，并符合类似、项目条款和风险特性。公平值估算必须考虑到流动性限制条件和任何亏损评估。
没有可靠投资措施的公平值的，以及没有公平值信息的获取和执行，可以用原值减去亏损值，如果。
The associate’s financial statements are prepared either to the bank’s reporting date or to a date not earlier than three months of the bank’s reporting date using consistent accounting policies. Where practicable, adjustments are made for the effects of significant transactions or other events that occur between the reporting date of the associates and the bank’s reporting date.
Trading properties
Trading properties are carried at the lower of cost or market value determined on an individual basis.
Investment properties
Investment properties are initially recorded at cost including associated transaction costs. Depreciation is provided on a straight-line basis over the estimated useful lives of all rental properties other than freehold land which is deemed to have an indefinite life.
Impairment of non-financial assets
The group assesses at each reporting date whether there is an indication that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the group makes an estimate of the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash-generating unit’s fair value less costs to sell and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets and then its recoverable amount is assessed as part of the cash-generating unit to which it belongs. Where the carrying amount of an asset (or cash-generating unit) exceeds its recoverable amount, the asset (or cash-generating unit) is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset (or cash-generating unit). In determining fair value less costs to sell an appropriate valuation model is used. These calculations are corroborated by available fair value indicators.
An assessment is made at each reporting date as to whether there is any indication that previously recognized impairment losses may no longer exist or may have decreased. If such indication exists, the recoverable amount is asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the consolidated income statement. After such a reversal, the depreciation charge is adjusted in future years to allocate the asset’s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life.
SIGNIFICANT ACCOUNTING POLICIES (continued)
Property and equipment
Property and equipment are stated at historical cost less accumulated depreciation and any impairment in value. Historical cost includes expenditure that is directly attributable to the acquisition of the items.
Subsequent costs are included in the asset’s carrying amount or are recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the consolidated income statement during the financial period in which they are incurred.
Freehold land is not depreciated. Depreciation on other assets is calculated using the straight-line method to allocate their cost, net of their residual values, over their estimated useful lives, as follows:
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