Non-PRO English to Arabic Bus/Financial Finance (general)

The Boards also discussed how the selection of size premiums often requires similar
considerations on the unit account market participants would assume. Market
participants can reasonably take differing views on the appropriate size premium with
regard to acquisitions (target size or acquirer size) as well as impairment analyses
(CGU/**reporting unit** size or enterprise size). However, the Boards note that valuers
should ensure that all other related assumptions are consistent with the unit of account
that has been chosen. For example, it would generally not be correct to assume the
diversification and umbrella benefits of a **reporting unit**/CGU being part of a larger
enterprise (eg, use of the enterprise size premium), if the forecast did not also include
the related overhead costs associated with administering the enterprise.