10. Business combinations

Book value of
purchased
entities

Purchase
accounting
adjustment

Fair value of
assets and
liabilities
acquired

The assets and liabilities arising from the acquisition

Cash and cash equivalents

Assets acquired

2,598

Liabilities assumed

(1,312

)

(1,312

)

Property, plant and equipment and intangible assets

643

2,498

3,141

Value of net assets

1,980

2,498

4,478

Goodwill

26,184

(2,498

)

23,686

Bargain purchase gain

(87

)

(87

)

Purchase cost

28,077

Consideration for the purchase settled in cash

22,276

Cash and cash equivalents at the subsidiary acquired

(51

)

Amount paid on acquisitions less cash and cash equivalents acquired

22,225