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Business acquisitions and disposition (Tables) | 12 Months Ended
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Dec. 31, 2023
Business Combinations And Disposition [Abstract] |
Disclosure of detailed information about business combination | The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.
|  | 2023
Cash consideration paid | 145 |
Cash consideration payable | 12 |
Contingent consideration | 6 |
Total cost to be allocated | 163 |
| Trade and other receivables | 23 |
| Other non-cash working capital | 4 |
| Indefinite-life intangible assets (1) | 29 |
| Finite-life intangible assets (2) | 23 |
| Other non-current assets | 4 |
| Trade payables and other liabilities | (15) |
| Contract liabilities | (3) |
| Debt due within one year | (5) |
| Deferred tax liabilities | (13) |
|  | 47 |
Cash and cash equivalents | 1 |
Fair value of net assets acquired | 48 |
Goodwill (3) | 115 |
(1)Consists of brand assets. (2)Consists mainly of customer relationship assets and software. (3)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.
|  | 2022
Cash consideration | 303 |
Contingent consideration | 39 |
Total cost to be allocated | 342 |
| Trade and other receivables | 7 |
| Other non-cash working capital | 7 |
| Property, plant and equipment | 29 |
| Indefinite-life intangible assets (1) | 70 |
| Finite-life intangible assets (2) | 68 |
| Deferred tax assets | 7 |
| Other long-term assets | 2 |
| Trade payables and other liabilities | (29) |
| Contract liabilities | (3) |
| Deferred tax liabilities | (39) |
| Other long-term liabilities | (6) |
|  | 113 |
Cash and cash equivalents | 21 |
Fair value of net assets acquired | 134 |
Goodwill (3) | 208 |
(1)Consists mainly of brand and digital assets. (2)Consists mainly of customer relationship assets. (3)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities.
|  | 2022
Cash consideration | 153
Total cost to be allocated | 153
| Other non-cash working capital | 5 |
| Property, plant and equipment | 5
| Indefinite-life intangible assets (1) | 17
| Finite-life intangible and other assets (2) | 15
| Trade payables and other liabilities | (17) |
| Contract liabilities | (5) |
| Deferred tax liabilities | (9) |
|  | 11
Cash and cash equivalents | 14 |
Fair value of net assets acquired | 25 |
Goodwill (3) | 128
(1)Consists of brand and digital assets. (2)Consists mainly of customer relationship assets. (3)Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs.
Summary of assets and liabilities sold | The following table summarizes the carrying value of the assets and liabilities sold:
| 2023
Trade and other receivables | 1 |
Prepaid expenses | 1 |
Property, plant and equipment | 179 |
Intangible assets | 4 |
Goodwill | 76 |
Total assets | 261 |
Trade payables and other liabilities | 10 |
Contract liabilities | 3 |
Debt due within one year | 11 |
Long-term debt | 82 |
Deferred tax liabilities | 3 |
Total liabilities | 109 |
Non-controlling interest | 23 |
Net assets sold | 129 |

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- Definition Summary Of Assets And Liabilities Sold + References No definition available. + Details
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- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2023-03-23 + Details
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