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Business combinations (Tables) | 12 Months Ended
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Dec. 31, 2017
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Business combinations | The acquisitions described below are in accordance with PagSeguro’s Digital business strategies, as well as the products offered by them and their client portfolio.
|  | 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 |  |  | 51 |  |  |  | — |  |  |  | 51 |
Assets acquired |  |  | 2,598 |  |  |  | — |  |  |  | 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 |  |  |  | — |  |  |  | 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 |

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