在金融资产减值的确认方面，会计准则强调基于已发生损失(incurred loss)而非预期损失(expected loss)，即在有客观证据表明金融资产发生减值时才计提减值。
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我想也许有许多可以让我们抱以此态度的理由：新西兰的失业率非常低，确切地说是3.9%；而且尽管我们已处于经济衰退且银行借贷情况已有所紧缩，但到目前为止并没有大量工作机会损失的情况发生。
Unemployment is very low in New Zealand - 3.9% in fact - and even though we are in recession and lending by Banks has tightened there haven't been massive job losses yet.
尽管在发生损失的情况下，某些第三者可能已同意或有义务赔偿其损失，保险财产的所有人对其财产的全部价值有保险利益。
The owner of insurable property has an insurable interest in respect of the full value thereof, notwithstanding that some third person may have agreed, or be liable, to indemnify him in case of loss.
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