贷款减值损失的下降带动汇丰银行上半年盈利。
A fall in impairment charges drove profits at HSBC for the first half of the year.
物业、机器及设备按成本值减累积折旧及减值损失入账。
Properties, machinery and equipment are stated at COST less accumulated depreciation and any impairment losses.
第十七条资产减值损失一经确认，在以后会计期间不得转回。
Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
并结合我国目前的经济环境，探讨了资产组减值损失转回的可能性。
And in light of China's current economic environment, it discusses the possibility of the recovery of the impairment of assets group.
发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。
Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.
上述资产减值损失一经确认，如果在以后期间价值得以恢复，也不予转回。
Once an impairment loss of these assets is recognised, it is not allowed to be reversed even if the value can be recovered in subsequent period.
发生重大减值损失的资产是资产组(或者资产组组合，下同)的，应当披露。
Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
但是强制银行认可损失将会使他们的资本减值。
However, forcing Banks to recognise losses would erode their capital.
尽管他早期应对危机的手段高明，他没有因账面减值而售卖资产，但是持股人在一段时期在损失激增的情况下抛售股份，以应对他的措施。
While his early handling of the crisis was good, he has balked at selling assets for less than book value, even though the bank’s shares have for some time traded at a steep discount to that measure.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
各项资产损失或者减值准备的计提标准，一经选用，不得随意变更。
The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion.
资产减值是指在谨慎性原则下，资产可能发生的损失。
The assets cutting value refers to under the prudent principle, losses that the assets may take place.
第三十二条企业应当建立各项资产损失或者减值准备管理制度。
Article 32 an enterprise shall set up a reserve management system for asset loss or depreciation.
第三十二条企业应当建立各项资产损失或者减值准备管理制度。
Article 32 an enterprise shall set up a reserve management system for asset loss or depreciation.
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