XML 63 R40.htm IDEA: XBRL DOCUMENT v3.19.1
Business combinations (Tables)
12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Business combinations

Acquisitions for the year ended December 31, 2017

 

     Amount of
purchased
books
     Evaluation
adjustment
     Fair value of
assets and
liabilities
acquired
 

The assets and liabilities arising from the acquisitions

        

Cash and cash equivalents

     51        —          51  

Liquid working capital,

        

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  
        

 

 

 

Acquisition for the year ended December 31, 2018

 

     Amount of
purchased
books
     Evaluation
adjustment
(*)
     Fair value of
assets and
liabilities
acquired
 

The assets and liabilities arising from the acquisition

        

Cash and cash equivalents

     1,996        —          1,996  

Liquid working capital,

        

Assets acquired

     130        —          130  

Liabilities assumed

     (3,975      —          (3,975

Property, plant and equipment and intangible assets

     2,284        —          2,284  
  

 

 

    

 

 

    

 

 

 

Value of net assets

     435        —          435  
  

 

 

    

 

 

    

 

 

 

Goodwill

     19,175        —          19,175  
  

 

 

    

 

 

    

 

 

 

Purchase cost

     19,610        —          19,610  
  

 

 

    

 

 

    

 

 

 

Consideration for the purchase settled in cash

           3,810  
        

 

 

 

Cash and cash equivalents at the subsidiary acquired

           (1,996
        

 

 

 

Amount paid on acquisitions less cash and cash equivalents acquired

           1,813  
        

 

 

 

 

(*)

The purchase price allocation may be subject to changes in the measurement period as defined in IFRS.