1.1 这种做法侧重于处理和报告有形财产损失。 1.2 损失发生是风险管理的关键方面。预测损失的可能性或概率、发现、披露、报告、管理和在合理程度上最小化损失是拥有或控股实体成功的关键经济因素。这种做法还确定了可接受的损失水平。 1.3 损失通常是由于事件、实物盘存、财产保管人或实体自我评估或外部审计而发现的。实际损失可能发生在财产生命周期的任何时间。 1.4 本实践未涉及评估和确定损失的金融责任；此类评估通常受制于个别合同或其他安排。 1.5 本标准并不旨在解决与其使用相关的所有安全问题（如有）。本标准的用户有责任在使用前建立适当的安全、健康和环境实践，并确定监管限制的适用性。 1.6 本国际标准是根据世界贸易组织技术性贸易壁垒（TBT）委员会发布的《关于制定国际标准、指南和建议的原则的决定》中确立的国际公认标准化原则制定的。 ===意义和用途====== 5.1 财产损失是业务有效性的指标。过度损失可能表明内部管理和控制不善、政策或程序缺陷或缺乏合规性，任何一种都可能对盈利能力、使命、绩效或声誉产生负面影响。 5.2 处理和报告损失提供了决策者需要采取的潜在行动的指标。 5.3 尽管 设备 在整个实践中始终使用，该过程可用于其他类别的财产，例如库存中的原材料。 5.4 本惯例不改变法律、法规、合同条款和条件可能规定的任何要求。 注1: 当本惯例作为合同招标的响应提交并作为合同授予过程的一部分进行评估时，本惯例可被视为代表。

1.1 This practice focuses on addressing and reporting losses of tangible property. 1.2 Loss occurrences are key aspects of risk management. Projecting the possibility or probability of losses, discovering, disclosing, reporting, managing, and minimizing losses to a reasonable extent is a critical economic factor in the success of the owning or holding entity. This practice also establishes acceptable levels of losses. 1.3 Losses are often discovered as a result of an occurrence, a physical inventory, property custodian or entity self-assessment, or external audit. An actual loss occurrence can be at any time during the property life cycle. 1.4 Assessing and determining financial liability for losses is not addressed in this practice; such assessments are generally subject to individual contracts or other arrangements. 1.5 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use. 1.6 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee. ====== Significance And Use ====== 5.1 Losses of property are indicators of the effectiveness of operations. Excessive losses can indicate poor internal management and controls, policy or procedural weaknesses, or lack of compliance, any one of which can have a negative impact on profitability, mission, performance, or reputation. 5.2 Addressing and reporting losses provides indicators of needed potential action by decision makers. 5.3 Though the term equipment is used consistently throughout this practice, this process may be used for the other classes of property, for example, raw material in inventory. 5.4 This practice does not change any requirements that may be imposed through law, regulations, contract terms, and conditions. Note 1: When this practice is submitted in response to a contract solicitation and evaluated as part of a contract award process, this practice may be deemed a representation.