Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.
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。
Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose.
发生重大减值损失的资产是资产组(或者资产组组合，下同)的，应当披露。
Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.
发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。
Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset.
发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。
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