1. If the assets show signs of impairment, the recoverable amount is estimated. The recoverable amount is determined according to the higher of the net amount of the fair value of the asset after deducting the disposal expenses and the present value of the expected future cash flow of the asset.

2. The measurement results of recoverable amount show that if the recoverable amount of an asset is lower than its book value, the book value of the asset will be written down to the recoverable amount, and the written-down amount will be recognized as asset impairment loss, included in the current profit and loss, and the corresponding asset impairment reserve will be accrued.