Article 2 the term "asset impairment" means that the recoverable amount of an asset is lower than its carrying amount.

第二条资产减值，是指资产的可收回金额低于其账面价值。

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。

Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.

第六条资产存在减值迹象的，应当估计其可收回金额。

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。

Article 18 Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount.

第十八条有迹象表明一项资产可能发生减值的，企业应当以单项资产为基础估计其可收回金额。