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%.