“following a review of the value of cash generating units (CGU) and of the carrying value of its assets in accordance with the relevant accounting standards, the Company expected to recognise a non-cash, pre-tax impairment charge of $204.3 million for the year ended 31 December 2022. This financial report confirms this amount.
Accordingly, the carrying value of non-Goodwill intangibles attributable to the New Markets CGU was reduced by $15.4 million
and the carrying value of Goodwill was reduced by $188.9 million.” 这段要怎么理解呢
这段描述表明公司在对其现金产出单元(CGU)的价值进行评估后,预计在2022年12月31日结束的财年中,会确认一笔2.043亿美元的非现金、税前减值费用。这意味着公司认为某些资产的可收回金额低于其账面价值,需要进行减值处理。
具体来说,这笔减值费用导致了以下变动: 1. 非商誉无形资产(New Markets CGU)的账面价值减少了1540万美元。 2. 商誉的账面价值减少了1.889亿美元。
这些减少反映了公司对这些资产未来现金流量能力的悲观预期,导致资产的账面价值调整至更低的可收回金额水平。根据企业会计准则,这种减值损失会直接影响公司的利润表,但不会影响现金流,因为它们是非现金性质的。