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Acquisition (Tables) | 12 Months Ended
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Dec. 31, 2021
Business Combinations [Abstract] |
Disclosure of detailed information about business combinations | The preliminary fair value of purchase consideration is as follows:
Cash and debt paid on closing | $ | 7,477 |
Deferred share consideration | 4,851 |
Contingent cash consideration | 26,258 |
Working capital adjustment | 611 |
Total Fair Value (Preliminary) of Purchase Consideration | $ | 39,197 |
The preliminary fair values of assets acquired and liabilities assumed are as follows:
Cash and cash equivalents | $ | 320 |
Trade and other receivables | 3,112 |
Property, plant & equipment | 190 |
Intangible assets | 17,279 |
Goodwill | 23,991 |
Accounts payable and accrued liabilities | (1,817) |
Deferred income tax liability | (3,878) |
Fair Value (Preliminary) of Assets Acquired and Liabilities Assumed | $ | 39,197 |
7. Acquisition (cont'd): Identified intangible assets of $17,279,000 consist of the following and are being amortized based on the following useful lives:
Fair value (preliminary) of Identified Intangible Assets |  | Estimated useful life
Technology (patents, know-how and in-process research & development) | $ | 15,976 |  | 12 years
Customer contracts and relationships | 1,048 |  | 7 years
Non-compete agreements | 255 |  | 3 years
| $ | 17,279 |  |
The following table presents the unaudited pro forma results of Arcola (Ballard Motive Solutions) for the year ended December 31, 2021. The pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2021. The pro forma financial information presented includes: amortization charges for acquired tangible and intangible assets based on the values assigned in the preliminary purchase price allocation; and income tax recovery on deferred income tax liability arising from the preliminary purchase price allocation.
Proforma Information | December 31, 2021
Revenue | 4,243 |
Loss from operations | (7,336) |
Net loss | (5,966) |

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- Definition Business Combinations1 [Abstract] + 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 2021-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2021-03-24 + Details
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