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1·Article 32 an enterprise shall set up a reserve management system for asset loss or depreciation.

第三十二条企业应当建立各项资产损失或者减值准备管理制度。

2·The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion.

各项资产损失或者减值准备的计提标准，一经选用，不得随意变更。