英语翻译The key assumptions used in calculating the value in use are as follows:discount rate – the pre-tax rate used to discount the operating profit projections in respect of Inmarsat Core1 and CIP were 10.5%and 10.5% respectively;operating p
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英语翻译The key assumptions used in calculating the value in use are as follows:discount rate – the pre-tax rate used to discount the operating profit projections in respect of Inmarsat Core1 and CIP were 10.5%and 10.5% respectively;operating p
英语翻译
The key assumptions used in calculating the value in use are as follows:
discount rate – the pre-tax rate used to discount the operating profit projections in respect of Inmarsat Core1 and CIP were 10.5%
and 10.5% respectively;
operating profit projections are derived from recently approved 5 year forecasts and have assumed terminal growth rates for
Inmarsat Core1 and CIP of 3.0% and 3.0% respectively.
Using the value in use as a measure,no impairment to the carrying value of goodwill was recognised.In the opinion of the Directors,
there have been no changes in the business strategy that would result in the carrying value of goodwill exceeding its recoverable
amount.For the Broadband segment the discount rate would need to increase to 11.23%,before the carrying value would exceed
the value in use and result in an impairment charge being recognised in the Income Statement.
(b) Pension arrangements and post-retirement healthcare benefits assumptions
Inmarsat Core1 has applied a rate of return on assets of 7.77% p.a.(2007:7.40% p.a.) which represents the expected return on asset
holdings in the future.The discount rate used to calculate the pension and post-retirement healthcare benefits liabilities was 6.10%.
英语翻译The key assumptions used in calculating the value in use are as follows:discount rate – the pre-tax rate used to discount the operating profit projections in respect of Inmarsat Core1 and CIP were 10.5%and 10.5% respectively;operating p
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Core1和CIP为3.0 %和3.0 % .
使用使用价值作为衡量,没有任何障碍,以账面价值的善意被认可.在董事认为,
没有变化的业务战略,将导致账面值超过其可收回善意
数量.宽带部分贴现率将需要增加至11.23 % ,在账面价值将超过
使用中的价值和造成的损害负责在损益表确认.
(二)养恤金安排和退休后医疗福利假设
国际海事卫星组织已经采用了Core1回报率资产的7.77 %年利率( 2007年:7.40 %年利率) ,该预期收益资产
控股公司在未来.贴现率来计算退休金和退休后医疗福利负债为6.10 % .