【2020年08月31日】讀螞蟻IPO招股書, 了解IFRS準(zhǔn)則-資產(chǎn)減值

2020年8月25日，螞蟻集團(tuán)的A股科創(chuàng)板IPO申請?jiān)诋?dāng)日正式向上交所申報。筆者趕快找來招股說明書（申報稿）（“招股書”）讀，以了解金融科技巨頭的萬億估值生意。在學(xué)ACCA時，記得高頓財(cái)經(jīng)老師有講，國內(nèi)企業(yè)會計(jì)準(zhǔn)則日益趨同IFRS國際財(cái)務(wù)報告準(zhǔn)則，近乎95%的準(zhǔn)則與IFRS準(zhǔn)則的規(guī)定保持一致，在讀招股書時也感受到這一點(diǎn)。本系列文不作財(cái)報分析，僅做搬運(yùn)工，將招股書中闡述的編制螞蟻集團(tuán)財(cái)報遵循的重要會計(jì)政策，列出對應(yīng)的IFRS準(zhǔn)則（非逐句翻譯），供有興趣了解IFRS準(zhǔn)則和學(xué)習(xí)會計(jì)英文術(shù)語的伙伴參考。
  
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2.讀螞蟻IPO招股書, 了解IFRS準(zhǔn)則-公允價值
  
招股書第338頁v.s.IAS36 Impairment of Assets

何時做資產(chǎn)減值?
  
公司于資產(chǎn)負(fù)債表日判斷資產(chǎn)是否存在可能發(fā)生減值的跡象，存在減值跡象的，公司將進(jìn)行減值測試。

對因企業(yè)合并所形成的商譽(yù)、使用壽命不確定的無形資產(chǎn)，無論是否存在減值跡象，至少于每年末進(jìn)行減值測試。對于尚未達(dá)到可使用狀態(tài)的無形資產(chǎn)，也每年進(jìn)行減值測試。

The Recoverable Amount of the following assets in the scope of IAS 36 must be assessed each year: (1) intangible assets with indefinite useful lives; (2)intangible assets not yet available for use; and (3) goodwill acquired in a business combination.

The Recoverable Amount of other assets is assessed only when there is an indication that the asset may be impaired.

資產(chǎn)減值方法
  
當(dāng)資產(chǎn)或者資產(chǎn)組的可收回金額低于其賬面價值時，公司將其賬面價值減記至可收回金額，減記的金額計(jì)入當(dāng)期損益，同時計(jì)提相應(yīng)的資產(chǎn)減值準(zhǔn)備。

可收回金額根據(jù)資產(chǎn)的公允價值減去處置費(fèi)用后的凈額與資產(chǎn)預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值兩者之間較高者確定。

公司以單項(xiàng)資產(chǎn)為基礎(chǔ)估計(jì)其可收回金額；難以對單項(xiàng)資產(chǎn)的可收回金額進(jìn)行估計(jì)的，以該資產(chǎn)所屬的資產(chǎn)組為基礎(chǔ)確定資產(chǎn)組的可收回金額。資產(chǎn)組的認(rèn)定，以資產(chǎn)組產(chǎn)生的主要現(xiàn)金流入是否獨(dú)立于其他資產(chǎn)或者資產(chǎn)組的現(xiàn)金流入為依據(jù)。

If the carrying amount exceeds the Recoverable Amount, the asset is described as impaired. The entity must reduce the carrying amount of the asset to its Recoverable Amount, and recognise an impairment loss.

Recoverable Amount is the higher of (a) fair value less costs to sell and (b) value in use.

If it is not possible to determine the Recoverable Amount for the individual asset, then determine Recoverable Amount for the asset s cash-generating unit (“CGU”, 資產(chǎn)組). [IAS 36.66] The CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. [IAS 36.6]

商譽(yù)減值
  
就商譽(yù)的減值測試而言，對于因企業(yè)合并形成的商譽(yù)的賬面價值，自購買日起按照合理的方法分?jǐn)傊料嚓P(guān)的資產(chǎn)組；難以分?jǐn)傊料嚓P(guān)的資產(chǎn)組的，將其分?jǐn)傊料嚓P(guān)的資產(chǎn)組組合。相關(guān)的資產(chǎn)組或者資產(chǎn)組組合，是能夠從企業(yè)合并的協(xié)同效應(yīng)中受益的資產(chǎn)組或者資產(chǎn)組組合。
To test for impairment, goodwill must be allocated to each of the acquirer s CGU, or groups of CGU, that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units.

進(jìn)行商譽(yù)減值測試時：

• 首先對不包含商譽(yù)的資產(chǎn)組或者資產(chǎn)組組合進(jìn)行減值測試，確認(rèn)相應(yīng)的減值損失；
  
• 然后對包含商譽(yù)的資產(chǎn)組或者資產(chǎn)組組合進(jìn)行減值測試，如可收回金額低于賬面價值：
  
  

• 減值損失金額首先抵減分?jǐn)傊临Y產(chǎn)組或者資產(chǎn)組組合中商譽(yù)的賬面價值；
  
• 再根據(jù)資產(chǎn)組或者資產(chǎn)組組合中除商譽(yù)之外的其他各項(xiàng)資產(chǎn)的賬面價值所占比重，按比例抵減其他各項(xiàng)資產(chǎn)的賬面價值。
  
  

  
The impairment loss is allocated to reduce the carrying amount of the assets of CGU (group of CGU) in the following order: [IAS 36.104]

• First, reduce the carrying amount of any goodwill allocated to the CGU (group of CGU); and
  
• Then, reduce the carrying amounts of the other assets of the CGU (group of CGU) pro rata on the basis.
  
  
  

The carrying amount of an asset should not be reduced below the highest of: [IAS 36.105]

• its fair value less costs of disposal (if measurable)
  
• its value in use (if measurable)
  
• zero.
  
  
  

資產(chǎn)減值損失一經(jīng)確認(rèn)，在以后會計(jì)期間不再轉(zhuǎn)回。
Reversal of an impairment loss for goodwill is prohibited. [IAS 36.124]

招股書第306頁披露螞蟻2019年度資產(chǎn)減值損失2.97億，占當(dāng)年?duì)I業(yè)收入0.25 %，營業(yè)利潤 1.33%，尚未達(dá)到重要性(materiality)水平。