待执行合同变为亏损合同时，合同存在标的资产（underlying assets）的，应当对标的资产进行 减值测试 （ impairment test ）并按规定确认减值损失（ impairment loss should be determined），此时，企业通常不需要确认预计负债；合同不存在标的资产的，...
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对于未探明矿区权益，应当至少每年进行一次减值测试。
The rights and interests of the unproved mining areas shall be tested on impairment at least once a year.
商誉应当结合与其相关的资产组或者资产组组合进行减值测试。
The business reputation shall, together with the related asset group or combination of asset group, be subject to the impairment test.
年度或者有减值迹象时进行的商誉减值测试比以往受到更多的关注。
Goodwill impairment tests are required to be performed on an annual basis or when there is an indication of impairment.
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