非金融資產(chǎn)虧損翻譯-中英對(duì)照
集團(tuán)在每個(gè)評(píng)價(jià)日，報(bào)告是否有資產(chǎn)虧損的跡象。如果存在，要求在既定時(shí)間內(nèi)，要求每年對(duì)資產(chǎn)的虧損進(jìn)行測(cè)試。集團(tuán)對(duì)資產(chǎn)的可回收金額進(jìn)行評(píng)估。資產(chǎn)可回收金額必須高于資產(chǎn)或者現(xiàn)金產(chǎn)生單元的公平值少于出售價(jià)格和它的使用價(jià)值，并被確定為個(gè)人的資產(chǎn)，除非資產(chǎn)不產(chǎn)生，并且不依賴從其它資產(chǎn)或集團(tuán)資產(chǎn)的現(xiàn)金流入，而可回收金額確定為其所擁有所屬現(xiàn)金產(chǎn)生單元部分。資產(chǎn)的賬面金額(現(xiàn)金產(chǎn)生單元)超過其可回收金額，資產(chǎn)(現(xiàn)金產(chǎn)生單元)視為虧損，并計(jì)入其可回收金額。在使用價(jià)值估算方面，估算的未來現(xiàn)金收支按照使用貼現(xiàn)率折算為其目前的價(jià)值，反映當(dāng)前市場(chǎng)資金時(shí)值和 (現(xiàn)金產(chǎn)生單元)的資產(chǎn)的危險(xiǎn)評(píng)估。
在確定出售的公平值，使用一個(gè)適當(dāng)?shù)脑u(píng)估模型。這些計(jì)算可得到的公平值確定的指標(biāo)。
每個(gè)報(bào)告日期作出的任何從前認(rèn)可的虧損評(píng)估，可能不復(fù)存在或者可能減少。如果存在這樣的數(shù)據(jù)，可回收金額必須為上次認(rèn)可的虧損的資產(chǎn)可回收金額。如果情況屬實(shí)，資產(chǎn)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(chǎn)認(rèn)可沒有虧損的賬面金額。這樣的撤銷在合并收益表里進(jìn)行認(rèn)可。在撤銷之后，在其余下的使用壽命系統(tǒng)中，在未來分配資產(chǎn)的修正賬面金額中，對(duì)貶值費(fèi)用的進(jìn)行調(diào)整，要求較任何余值小。
主要的會(huì)計(jì)政策(續(xù))
財(cái)產(chǎn)和設(shè)備
所述的實(shí)際成本和設(shè)備費(fèi)用，擁有較少的積累貶值和任何虧損。歷史費(fèi)用包括直接在收購(gòu)項(xiàng)目的支出。
后續(xù)成本計(jì)入資產(chǎn)的賬面金額，或者按照情況，認(rèn)可為單獨(dú)資產(chǎn)；只有當(dāng)與項(xiàng)目相關(guān)的項(xiàng)目有關(guān)的未來經(jīng)濟(jì)利益流入到集團(tuán)，并且費(fèi)用可以進(jìn)行可靠計(jì)算。所有的其它修理及保養(yǎng)費(fèi)用，必須在其執(zhí)掌財(cái)政期間，在合并收益表中反映。
永久業(yè)權(quán)土地不得進(jìn)行折舊計(jì)算。其它資產(chǎn)上的貶值計(jì)算，必須使用這種直線法，對(duì)其費(fèi)用進(jìn)行分配，他們的余值的凈值，在使用年限內(nèi)如下：
飛機(jī)和發(fā)動(dòng)機(jī)：18 年(原廠家出廠)
大樓：20 年；
機(jī)動(dòng)車; 3 年
家俱，固定設(shè)備和設(shè)備: 3-5 年
如果調(diào)整合適，在年度末，重新對(duì)資產(chǎn)余值、使用壽命和方法的貶值的進(jìn)行估算。
公平值
公平值是資產(chǎn)在知識(shí)淵博、有愿意的當(dāng)事人之間可能進(jìn)行交易的金額或結(jié)算的責(zé)任，在賬面金額和估算的公平值之間可以出現(xiàn)明顯的不同。
公平值定義基礎(chǔ)的推測(cè)是，集團(tuán)沒有任何意圖或者要求實(shí)質(zhì)上縮短其的經(jīng)營(yíng)規(guī)模，或者在不利的條件下承擔(dān)交易。
投資
對(duì)于有組織金融市場(chǎng)投資的貿(mào)易而言，營(yíng)業(yè)完成后的資產(chǎn)負(fù)債表，以及市場(chǎng)報(bào)價(jià)引用的公平值由證券交易確定。
凡沒有引用市場(chǎng)價(jià)格的投資，公平值合理的估價(jià)必須按照公平交易原則進(jìn)行確定，大致等同與的另一臺(tái)儀器的當(dāng)前的公平值、收益倍數(shù)、或者工業(yè)收入倍數(shù)；或者以現(xiàn)金流為基準(zhǔn)的投資，按照當(dāng)期匯率，并符合類似、項(xiàng)目條款和風(fēng)險(xiǎn)特性。公平值估算必須考慮到流動(dòng)性限制條件和任何虧損評(píng)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(zhí)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