Net return on plan assets = Actual return on plan assets – (Plan assets × i rate) 7. Net i income = Discount rate × Net Pension asset 6. Step 2: Measurement of Impairment loss = CV of Reporting unit’s Goodwill - Implied FV of Reporting unit’s Goodwill Where Implied FV of Reporting unit’s Goodwill = FV of Reporting Unit – FV of Reporting unit’s net assetsĥ. Step 1: Goodwill Impairment Test Impaired when CV of Reporting Unit (including Goodwill) > FV of Reporting Unit (including Goodwill). Impairment loss = CA of Cash-generating Unit - RA of Cash-generating Unit where, RA = Higher of Net SP and its VIU Net SP = FV – costs to sell VIU = PV of expected future CF of cash-generating unitġ9. Bid-offer Spread = Offer price – Bid price 2. Correcting Seasonality in Time Series Models: Smoothing Past Values with n-Period Moving Average = Using Dickey-Fuller Test = xt - x t-1 = b0 + (b1 -1) x t-1 + εt 8. Correcting Random Walk = yt = xt - x t-1ħ.Random Walk without drift = xt = x t1 + εt where, b0 = 0 and b1 = 1.
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