Service-oriented - Die Schweizerische Post

Cash-generating units
Reviewing the recoverable amount of goodwill
Annual Report | Financial Report | Financial statements of Swiss Post Group
In the event of a new acquisition, goodwill is allocated to identifiable groups of assets known as cash­generating
units (CGU) and tested annually for impairment. A CGU is usually a company.
A CGU’s recoverable amount is based on a calculation of its value in use, based on the strategic financial
planning, which covers the next three plan years. To calculate value in use, future cash flows are discounted to
present value in accordance with the strategic financial planning.
Goodwill relates to the following segments and subsidiaries:
31 December 2006 31 December 2005
Total
Goodwill
Mail Inter
national
New
businesses
Other Total
Goodwill
Mail Inter
national
New
businesses 1
CHF m
GHP Group 27 – – 27 – – – – – –
MailSource AG (oneReason AG) 5 – – 5 – – – – – –
MailSource Inc. 36 – – 36 – – – – – –
MailSource UK Ltd. 17 – – 17 – 17 – – 17 –
DCL Data Care AG 4 4 – – – 4 4 – – –
DocumentServices AG 20 20 – – – 20 20 – – –
Räber Information Management GmbH 3 3 – – – 3 3 – – –
MDS Media Data Services AG 4 – 4 – – – – – – –
Swiss Post International Netherlands BV 3 – 3 – – 3 – 3 – –
Swiss Post Porta a Porta S.p.A. 29 – 29 – – 29 – 29 – –
Swiss Post SAT Holding SA
Swiss Post International Singapore
9 – 9 – – 9 – 9 – –
Pte Ltd. 4 – 4 – – – – – –
Other 2 1 1 – – 2 1 1 – –
Total 163 28 50 85 – 87 28 42 17 –
1 Reporting has been extended since the previous year. Now includes MailSource Group.
2 Prior­year amounts have been adjusted due to segment reporting having been extended (see footnote 1 above).
Other 2
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