Business combinations (Tables)

12 Months Ended

Dec. 31, 2017

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