非金融資產虧損翻譯-中英對照
集團在每個評價日，報告是否有資產虧損的跡象。如果存在，要求在既定時間內，要求每年對資產的虧損進行測試。集團對資產的可回收金額進行評估。資產可回收金額必須高于資產或者現金產生單元的公平值少于出售價格和它的使用價值，并被確定為個人的資產，除非資產不產生，并且不依賴從其它資產或集團資產的現金流入，而可回收金額確定為其所擁有所屬現金產生單元部分。資產的賬面金額(現金產生單元)超過其可回收金額，資產(現金產生單元)視為虧損，并計入其可回收金額。在使用價值估算方面，估算的未來現金收支按照使用貼現率折算為其目前的價值，反映當前市場資金時值和 (現金產生單元)的資產的危險評估。
在確定出售的公平值，使用一個適當的評估模型。這些計算可得到的公平值確定的指標。

 每個報告日期作出的任何從前認可的虧損評估，可能不復存在或者可能減少。如果存在這樣的數據，可回收金額必須為上次認可的虧損的資產可回收金額。如果情況屬實，資產增加額不得超過其確定的賬面金額和貶值的凈額，并且上年度資產認可沒有虧損的賬面金額。這樣的撤銷在合并收益表里進行認可。在撤銷之后，在其余下的使用壽命系統中，在未來分配資產的修正賬面金額中，對貶值費用的進行調整，要求較任何余值小。 

主要的會計政策(續)

財產和設備
所述的實際成本和設備費用，擁有較少的積累貶值和任何虧損。歷史費用包括直接在收購項目的支出。
后續成本計入資產的賬面金額，或者按照情況，認可為單獨資產；只有當與項目相關的項目有關的未來經濟利益流入到集團，并且費用可以進行可靠計算。所有的其它修理及保養費用，必須在其執掌財政期間，在合并收益表中反映。
永久業權土地不得進行折舊計算。其它資產上的貶值計算，必須使用這種直線法，對其費用進行分配，他們的余值的凈值，在使用年限內如下：
飛機和發動機：18 年(原廠家出廠)
大樓：20 年；
機動車; 3 年
家俱，固定設備和設備: 3-5 年
如果調整合適，在年度末，重新對資產余值、使用壽命和方法的貶值的進行估算。
公平值
公平值是資產在知識淵博、有愿意的當事人之間可能進行交易的金額或結算的責任，在賬面金額和估算的公平值之間可以出現明顯的不同。
公平值定義基礎的推測是，集團沒有任何意圖或者要求實質上縮短其的經營規模，或者在不利的條件下承擔交易。
投資
對于有組織金融市場投資的貿易而言，營業完成后的資產負債表，以及市場報價引用的公平值由證券交易確定。
凡沒有引用市場價格的投資，公平值合理的估價必須按照公平交易原則進行確定，大致等同與的另一臺儀器的當前的公平值、收益倍數、或者工業收入倍數；或者以現金流為基準的投資，按照當期匯率，并符合類似、項目條款和風險特性。公平值估算必須考慮到流動性限制條件和任何虧損評估。
沒有可靠投資措施的公平值的，以及沒有公平值信息的獲取和執行，可以用原值減去虧損值，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:

2013.5.30