British American Tobacco said it would take an impairment charge of around 25bn pounds (31.5bn dollars), as it writes down the carry value of its cigarette assets over the next 30 years.

英美烟草司宣布将计提约250亿英镑(合315亿美元)的减值损失，该司将在未来30年减记其卷烟产的账面价值。

After three decades in the country, BP is getting rid of its stake in Rosneft (BP could face a $25bn write-down).

在俄罗斯运营了30年的英国石油正在出售其在俄罗斯石油司（Rosneft）的股份（英国石油可能面临250亿美元的产减值）。

Then there's Boeing, which after taking a non-cash charge or two for whatever issue might be on the table, should offer a restrained set of positives that will get the stock moving higher.

还有司，尽管可能因某些问题计提了一两次非现金减值，但其基本面仍会呈现出一些克制的积极因素，推动股价走高。

Banks are under pressure to make sure that offices remain the standard working environment or they will need to do significant write downs if defaults continue.

银行面临确保办室保持为标准工作环境的压力，否则如果违约情况继续，它们将需要进行大幅减值。

During the bursting of the dotcom bubble in 2000, it took American venture-capital managers nearly half a year to report impairments after public markets peaked.

在 2000 年互联网泡沫破灭期间，美国风险理在开市场见顶后用了将近半年的时间才报告减值。

Just last week, the day before I talked to Mary Ann Sterling, GM took a $1.6 billion write-down on its EV business against falling demand.

就在上周，就在我和玛丽·安·斯蒂尔顿交谈的前一天，通用汽车因需求下降，对其电动汽车业务计提了16亿美元的减值。

In addition, the $5.5 billion write-down that NVIDIA took is probably composed of inventory and the rest in purchase commitments and relative reserves.

此外，英伟达计提的55亿美元减值，很可能由库存、采购承诺及相关储备构成。

You've basically taken those impairments and you're assessing the fair value compared to what it would have been under a held-in-use model.

你实际上已将这些减值情况考虑在内，并正在评估允价值与采用持有使用模型下的价值之间的差异。

And now NVIDIA says they expect to take a $5.5 billion charge because of the inventory they have stacked up there.

而现在英伟达表示，由于库存积压，他们预计会记一笔55亿美元的减值损失。

It's lost 90% of its value already.

已减值90%了。

I can't name, I think the total impairment in all of DST is like very low.

我认为DST整体上的减值非常低，虽然我不能具体指出是哪一部分。

So now when I'm reclassifying everything back, I'm doing my depreciation, etc. I should not need to do impairment testing because I have already written everything down?

所以现在当我重新分类所有内容时，我需要重新计算折旧等项目。既然我已把所有产都减记过了，那应该就不需要再做减值测试了吧？

But the market has said about a 20% haircut to bank stocks, implying that estimates come down 20%, which I think is way too high.

但市场已对银行股票做出了约20%的减值，这意味估值下调了20%，我认为这个幅度太高了。

For example, this may happen with an impairment.

例如，这可能发生在产减值的情况下。

These are disclosure instruments that aren't mark-to-market, but they're required to be measured at fair value, you know, periodically, maybe because of impairment or something else.

这些是无需按市价计价的披露工具，但它们需要定期按允价值计量，可能是由于减值或其他原因。

It's important because the ordering for impairment when you're in held for sale is different than when you're in a normal held and used model.

这一点很重要，因为当你处于“持有待售”状态时，减值的顺序与在正常的持有使用模式下不同。

Matt has talked about more broadly impairment.

马特曾更广泛地讨论过减值问题。

So when we do this reclassification into the health for sale assets and liabilities, we're going to first test all of your kind of non ASC360 assets for impairment.

因此，当我们把产和负债重新分类为持有待售时，首先要对所有非ASC 360规定的产进行减值测试。

You'd continue to recognize a loss if there were additional write downs to the fair value less cost to sell.

如果允价值减去出售成本还有进一步的减值，你仍需继续确认损失。

Sometimes non-recurring fair values can be prone for this and they don't happen all the time, but when there's an impairment, You know, going back and making sure those fair value measurement disclosures for that impairment are in there.

有时， 非常性的允价值评估容易出现遗漏披露的情况， 这种情况并非时常发生，但一旦出现减值，就需要回过头来确保针对该减值的允价值计量披露内容已完整包含在内。