【2020年08月31日】读蚂蚁IPO招股书, 了解IFRS准则-资产减值

胡星律师

2020年8月25日，蚂蚁集团的A股科创板IPO申请在当日正式向上交所申报。笔者赶快找来招股说明书（申报稿）（“招股书”）读，以了解金融科技巨头的万亿估值生意。在学ACCA时，记得高顿财经老师有讲，国内企业会计准则日益趋同IFRS国际财务报告准则，近乎95%的准则与IFRS准则的规定保持一致，在读招股书时也感受到这一点。本系列文不作财报分析，仅做搬运工，将招股书中阐述的编制蚂蚁集团财报遵循的重要会计政策，列出对应的IFRS准则（非逐句翻译），供有兴趣了解IFRS准则和学习会计英文术语的伙伴参考。
  
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1.读蚂蚁IPO招股书, 了解IFRS准则-外币折算
2.读蚂蚁IPO招股书, 了解IFRS准则-公允价值
  
招股书第338页v.s.IAS36 Impairment of Assets

何时做资产减值?
  
公司于资产负债表日判断资产是否存在可能发生减值的迹象，存在减值迹象的，公司将进行减值测试。

对因企业合并所形成的商誉、使用寿命不确定的无形资产，无论是否存在减值迹象，至少于每年末进行减值测试。对于尚未达到可使用状态的无形资产，也每年进行减值测试。

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.

资产减值方法
  
当资产或者资产组的可收回金额低于其账面价值时，公司将其账面价值减记至可收回金额，减记的金额计入当期损益，同时计提相应的资产减值准备。

可收回金额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。

公司以单项资产为基础估计其可收回金额；难以对单项资产的可收回金额进行估计的，以该资产所属的资产组为基础确定资产组的可收回金额。资产组的认定，以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。

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”, 资产组). [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]

商誉减值
  
就商誉的减值测试而言，对于因企业合并形成的商誉的账面价值，自购买日起按照合理的方法分摊至相关的资产组；难以分摊至相关的资产组的，将其分摊至相关的资产组组合。相关的资产组或者资产组组合，是能够从企业合并的协同效应中受益的资产组或者资产组组合。
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.

进行商誉减值测试时：

• 首先对不包含商誉的资产组或者资产组组合进行减值测试，确认相应的减值损失；
  
• 然后对包含商誉的资产组或者资产组组合进行减值测试，如可收回金额低于账面价值：
  
  

• 减值损失金额首先抵减分摊至资产组或者资产组组合中商誉的账面价值；
  
• 再根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重，按比例抵减其他各项资产的账面价值。
  
  

  
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.
  
  
  

资产减值损失一经确认，在以后会计期间不再转回。
Reversal of an impairment loss for goodwill is prohibited. [IAS 36.124]

招股书第306页披露蚂蚁2019年度资产减值损失2.97亿，占当年营业收入0.25 %，营业利润 1.33%，尚未达到重要性(materiality)水平。