企业会计准则第8 号——资产减值
Accounting Standard for Business Enterprises No. 8 - Impairment of Assets
第一章 总则
Chapter I General Provisions
第一条 为了规范资产减值的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
Article 1 To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises – Basic Standards.
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 \than its carrying value.
本准则中的资产，除了特别规定外，包括单项资产和资产组。
The assets as mentioned in these standards shall include single item assets and group assets. 资产组，是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。
The term \enterprise, by which the flow-in cash generated shall be generally independent of those by other assets or group assets.
第三条 下列各项适用其他相关会计准则：
Article 3 The following items shall be subject to other relevant accounting standards: （一）存货的减值，适用《企业会计准则第1 号——存货》。
(1) The impairment of inventories shall be subject to the Accounting Standard for Business Enterprises No. 1 - Inventories;
（二）采用公允价值模式计量的投资性房地产的减值，适用《企业会计准则第3 号——投资性房地产》。
(2) The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No.3 - Investment Properties; （三）消耗性生物资产的减值，适用《企业会计准则第5 号——生物资产》。
(3) The impairment of consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;
（四）建造合同形成的资产的减值，适用《企业会计准则第15号——建造合同》。
(4) The impairment of assets formed by construction contracts shall be subject to the Accounting Standard for Business Enterprises No. 15 – Construction Contracts;
（五）递延所得税资产的减值，适用《企业会计准则第18 号——所得税》。
(5) The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;
（六）融资租赁中出租人未担保余值的减值，适用《企业会计准则第21 号——租赁》。
(6) The impairment of the unsecured residual value of the lessor in a financial leasing shall be subject to the Accounting Standard for Business Enterprises No.21 - Leases; （七）《企业会计准则第22 号——金融工具确认和计量》规范的金融资产的减值，适用《企业会计准则第22 号——金融工具确认和计量》。
(7) The impairment of financial assets regulated by the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments; and
（八）未探明石油天然气矿区权益的减值，适用《企业会计准则第27 号——石油天然气开采》。
(8) The impairment of the rights and interests of unverified petroleum and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises No. 27 -Extraction of Petroleum and Natural Gas.
第二章 可能发生减值资产的认定
Chapter II Recognition of Assets with Potential Impairment
第四条 企业应当在资产负债表日判断资产是否存在可能发生减值的迹象。 因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试。
Article 4 An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment. No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year. 第五条 存在下列迹象的，表明资产可能发生了减值：
Article 5 There may be an impairment of assets when one of the following signs occurs: （一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
(1) The current market price of assets falls, and its decrease is obviously higher than the expected drop over time or due to the normal use; （二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响。
(2) The economic, technological or legal environment in which the enterprise operates, or the market where the assets is situated will have any significant change in the current period or in the near future, which will cause adverse impact on the enterprise; （三）市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。
(3) The market interest rate or any other market investment return rate has risen in the current period, and thus the discount rate of the enterprise for calculating the expected future cash flow of the assets will be affected, which will result in great decline of the recoverable amount of the assets;
（四）有证据表明资产已经陈旧过时或者其实体已经损坏。
(4) Any evidence shows that the assets have become obsolete or have been damaged substantially; （五）资产已经或者将被闲置、终止使用或者计划提前处置。
(5) The assets have been or will be left unused, or terminated for use, or disposed ahead of schedule; （六）企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期，如资产所创造的净现金流量或者实现的营业利润（或者亏损）远远低于（或者高于）预计金额等。
(6) Any evidence in the internal report of the enterprise shows that the economic performance of the assets have been or will be lower than the expected performance, for example, the net cash flow created by assets or the operating profit (or loss) realized is lower (higher) than the excepted amount, etc.; and
（七）其他表明资产可能已经发生减值的迹象。
(7) Other evidence indicates that the impairment of assets has probably occurred.
第三章 资产可收回金额的计量
Chapter III Measurement of Recoverable Amount of Assets 第六条 资产存在减值迹象的，应当估计其可收回金额。
Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets.
处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用等。
The disposal expenses shall include the relevant legal expenses, relevant taxes, truckage as well as the direct expenses for bringing the assets into a marketable state.
第七条 资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。
Article 7 When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.
第八条 资产的公允价值减去处置费用后的净额，应当根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定。
Article 8 The net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the basis of the price as stipulated in the sales agreement in the fair transaction minus the disposal expenses directly attributable to the asset. 不存在销售协议但存在资产活跃市场的，应当按照该资产的市场价格减去处置费用后的金额确定。资产的市场价格通常应当根据资产的买方出价确定。
Where there is no sales agreement but there is an active market of assets, the net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the market price of the asset minus the disposal expenses. Generally the market price of the asset shall be determined according to the price bidden by the buyer of the asset. 在不存在销售协议和资产活跃市场的情况下，应当以可获取的最佳信息为基础，估计资产的