The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast.

• 预计资产的未来现金流量，应当以经企业管理层批准的最近财务预算或者预测数据，以及该预算或者预测期之后年份稳定的或者递减的增长率为基础。