英语翻译Thekeyassumptionsusedincal-查字典问答网
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  英语翻译Thekeyassumptionsusedincalculatingthevalueinuseareasfollows:discountrate–thepre-taxrateusedtodiscounttheoperatingprofitprojectionsinrespectofInmarsatCore1andCIPwere10.5%and10.5%respectively;operatingp

  英语翻译

  Thekeyassumptionsusedincalculatingthevalueinuseareasfollows:

  discountrate–thepre-taxrateusedtodiscounttheoperatingprofitprojectionsinrespectofInmarsatCore1andCIPwere10.5%

  and10.5%respectively;

  operatingprofitprojectionsarederivedfromrecentlyapproved5yearforecastsandhaveassumedterminalgrowthratesfor

  InmarsatCore1andCIPof3.0%and3.0%respectively.

  Usingthevalueinuseasameasure,noimpairmenttothecarryingvalueofgoodwillwasrecognised.IntheopinionoftheDirectors,

  therehavebeennochangesinthebusinessstrategythatwouldresultinthecarryingvalueofgoodwillexceedingitsrecoverable

  amount.FortheBroadbandsegmentthediscountratewouldneedtoincreaseto11.23%,beforethecarryingvaluewouldexceed

  thevalueinuseandresultinanimpairmentchargebeingrecognisedintheIncomeStatement.

  (b)Pensionarrangementsandpost-retirementhealthcarebenefitsassumptions

  InmarsatCore1hasappliedarateofreturnonassetsof7.77%p.a.(2007:7.40%p.a.)whichrepresentstheexpectedreturnonasset

  holdingsinthefuture.Thediscountrateusedtocalculatethepensionandpost-retirementhealthcarebenefitsliabilitieswas6.10%.

1回答
2020-11-23 00:19
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冯晓刚

  关键的假设,在计算中使用的值如下:贴现率-税前折扣率用于经营溢利预测方面的国际海事卫星组织Core1和CIP分别为10.5%和10.5%分别;营业利润的预测是来自最近批准五年的预测和假设终端增长率国际海事卫星组织Cor...

2020-11-23 00:21:21

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