题目

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 assum

提问时间：2020-07-22

答案

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...