英语翻译4.Critical accounting estimates and judgements in applying accounting policiesThe preparation of the consolidated financial statements requires management to make certain estimates and assumptions thataffect the reported amounts of assets

英语翻译4.Critical accounting estimates and judgements in applying accounting policiesThe preparation of the consolidated financial statements requires management to make certain estimates and assumptions thataffect the reported amounts of assets
英语翻译
4.Critical accounting estimates and judgements in applying accounting policies
The preparation of the consolidated financial statements requires management to make certain estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the Balance Sheet dates and the reported amounts of revenue and expenses during the reported period.Actual results could differ from those estimates.The more significant estimates are discussed below:
(a) Estimated impairment of goodwill
The Group annually undertakes tests to determine whether goodwill has suffered any impairment,in accordance with the accounting
policy stated in note 2.The carrying amounts of goodwill and intangible assets are given in note 15.
For the purpose of testing for impairment,goodwill is specifically allocated to CGUs.Four CGUs have been identified,being
Inmarsat Core1 – ‘Mobile Satellite Services’ (‘MSS’) and ‘Other’,CIP – ‘Stratos Mobile Satellite Services’ (‘Stratos MSS’) and Broadband’.It has been determined that goodwill that arose on the acquisition of Inmarsat Ventures Limited represented goodwill of the MSS CGU only.Goodwill that arose on the acquisition of CIP has been allocated to the Stratos MSS and Broadband CGUs following the finalisation of the fair value of the assets and liabilities during the year (see note 24).Therefore,goodwill has been tested for impairment on the MSS,Stratos MSS and Broadband CGUs only.
Goodwill is tested by comparing the carrying amount of the CGU with its value in use.The value in use calculation utilises an
estimate of the future cash flows expected to arise from the CGU and a suitable discount rate in order to calculate the present value.

英语翻译4.Critical accounting estimates and judgements in applying accounting policiesThe preparation of the consolidated financial statements requires management to make certain estimates and assumptions thataffect the reported amounts of assets
在运用记帐策略的重要会计估计和评断 合并财务报表的The准备要求管理确定估计和假定那
affect报告的或有资产相当数量财产和责任和在资产负债表时间的透露和责任和报告的相当数量收支和费用在报告期. 实际结果能与那些估计不同. 更加重大的估计如下被谈论：
(a)信誉的估计的损伤
The小组年年承担测试确定信誉是否遭受了任何损伤,与会计符合 在笔记陈述的policy 2. 运载的相当数量信誉和无形资产在笔记15被测量. 为测试的对于损伤,信誉的目的明确地被分配到CGUs. 四CGUs被辨认了,是
Inmarsat Core1 – ‘Mobile卫星Services’ (‘MSS’)和‘Other’, CIP – ‘Stratos流动卫星Services’ (‘Stratos MSS’)和Broadband’. 确定在Inmarsat的承购出现的信誉冒险MSS仅CGU的有限的代表的信誉. 在CIP的承购出现的信誉被分配了到Stratos MSS和跟随财产和责任的公平价值的最终行动的宽频CGUs在年期间(参见笔记24). 所以,信誉为在仅MSS、Stratos MSS和宽频CGUs的损伤被测试了.
Goodwill通过运载的相当数量测试CGU与在使用中它的价值比较. 价值在使用中的演算运用 未来现金流动的estimate期望从CGU和适当的折扣率出现为了计算现值.