Asset impairment means recoverable amount is lower than book value of assets, the core issue of the accounting measurement is the determination of fair value and present value of assets.

资产减值是指资产的可收回金额低于其账面价值，其计量的核心问题是资产公允价值和现值的确定。

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Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose.

可收回金额按照资产组预计未来现金流量的现值确定的，应当披露。

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Article 2 the term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.

第二条资产减值，是指资产的可收回金额低于其账面价值。

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