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Business combinations (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Fair Value of Assets and Liabilities Identified at the Acquisition Moment, and the Goodwill Generated

The following table presents the consideration, the fair value of the identifiable assets and the liabilities assumed at the acquisition date and the goodwill:


Millions of euros
Consideration			1,093
Intangible assets			539
Licenses			520
Customer relationships			19

Property, plant and equipment			29
Rights of use			105
Deferred tax assets			44
Trade receivables			74
Other assets			30
Cash and cash equivalents			13
Lease liabilities			(117)
Trade payables			(24)
Provisions			(221)
Other liabilities			(55)
Fair value of net assets			417
Goodwill (Note 7)			676

The following table presents the consideration, the fair value of assets and liabilities identified at the acquisition date and the preliminary goodwill:


Millions of euros
Share purchase price			104
Payment obligations cancelled			91
Total			195
Intangible assets			24
Customer relationships			23
Other intangible assets			1
Property, plant and equipment			1
Rights of use			1
Accounts receivable			11
Other assets			1
Cash and cash equivalents			9

Lease liabilities			(2)
Accounts payable			(3)
Deferred tax liabilities			(6)
Other liabilities			(11)
Fair value of net assets			25
Preliminary goodwill (Note 7)			170

The following table presents the consideration, the fair value of assets and liabilities identified at the acquisition date and the preliminary goodwill:


Millions of euros
Share purchase price			191
Payment obligations cancelled			162
Total			353
Intangible assets			77
Customer relationships			57
Other intangible assets			20
Property, plant and equipment			6
Right of use			5
Accounts receivable			19
Other assets			12
Cash and cash equivalents			17
Lease liabilities			(5)
Trade payables			(9)
Deferred tax liabilities			(21)
Current tax payables			(6)
Other liabilities			(21)
Fair value of net assets			74
Preliminary goodwill (Note 7)			279

The following table presents the transaction, fair value of assets and liabilities identified at the acquisition moment, and the goodwill generated:


Millions of euros
Enterprise value			398
Adjustments of debt and cash			(127)
Consideration (share purchase price)			271
Intangible assets			108
Customer relationships			107
Other intangible assets			1
Property, plant and equipment			15
Rights of use			8
Other non-current assets			6
Other current assets			45
Deferred tax assets			2
Cash and cash equivalents			19
Deferred tax liabilities			(27)
Other non-current liabilities			(140)
Other current liabilities			(49)
Fair value of net assets			(13)
Goodwill (Note 7)			284