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.
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