An impairment loss is calculated and reported in the same way it is for assets held and used because this is the asset's status at the balance-sheet date.

一个损害损失同样地被计算而且它是为被拿着而且用的资产因为这在资产负债表日期是资产的状态。

youdao

Article 4 an enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.

第四条企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。

youdao

The G20 communiqué is quite clear: international bodies should aim for "full and transparent disclosure of the impairment of banks' balance-sheets".

廿国集团的申明很明晰：国际集团应该致力于“银行资产负债表亏损的完整透明披露”。

youdao

The balance of the impairment charge is linked to the recent trading value of HP stock and headwinds against anticipated synergies and marketplace performance.

FORBES: Connect

They give him a field impairment test (FIT test), examining his eyes and testing things like his balance and co-ordination.

BBC: Newsbeat - Health - Drug-driving tests not ready