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ACQUISITIONS (Tables) | 9 Months Ended
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Sep. 30, 2016
Acquisitions |
Schedule of the preliminary purchase price allocation |
Consideration Transferred | $ 112,301 |
Non-controlling interests | 221 |
Total value to allocate | 112,522 |
Preliminary Purchase price allocation: |  |
Cash | 4,229 |
Accounts receivable | 6,553 |
Materials & supplies | 6,533 |
Other current assets | 2,286 |
Property, plant and equipment | 108,284 |
Telecommunication licenses | 7,623 |
Goodwill | 20,586 |
Intangible assets | 7,800 |
Other Assets | 4,394 |
Accounts payable and accrued liabilities | (15,889) |
Advance payments and deposits | (7,793) |
Deferred tax liability | (2,935) |
Pension and other postretirement benefit liabilities | (29,149) |
Net assets acquired | $ 112,522 |
Schedule of pro forma results of operations | Amounts are presented in thousands, except per share data:
Schedule of funded status of the pension plans | The Company also acquired Innovative’s pension and other postretirement benefit plans as part of the transaction. The plans cover employees located in the U.S. Virgin Islands and consist of noncontributory defined benefit pension plans and noncontributory defined medical, dental, vision and life benefit plans. As noted above, the contractual purchase price included an adjustment related to the funded status of Innovative’s pension and other postretirement benefit plans. As contemplated by the transaction, the Company will contribute approximately $27.8 million during the fourth quarter of 2016 to certain Innovative pension and other postretirement benefit plans. Due to the Company’s intent and the specific nature of this commitment, the amount is classified as restricted cash at September 30, 2016. The funded status of the pension plans as of June 30, 2016 is detailed in the table below (in thousands):
| Defined Benefit Pension Plans |  | Other Postretirement Benefit Plans
Fair value of plan assets | $ | 45,117 |  | $ | - |
Benefit obligations |  | 69,178 |  |  | 5,472 |
Funded status at June 30, 2016 | $ | (24,061) |  | $ | (5,472) |
KeyTech and BDC |
Acquisitions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values | The table below represents the allocation of the consideration transferred to the net assets of KeyTech and incremental interest acquired in BDC based on their acquisition date fair values (in thousands):
Consideration Transferred |  |
Cash consideration - KeyTech | $ 34,518 |
Cash consideration - BDC | 7,045 |
Total consideration transferred | 41,563 |
Non-controlling interests - KeyTech | 32,909 |
Total value to allocate | $ 74,472 |
Value to allocate KeyTech | 67,427 |
Value to allocate - BDC | 7,045 |
Purchase price allocation KeyTech: |  |
Cash | 8,185 |
Accounts receivable | 6,451 |
Other current assets | 3,241 |
Property, plant and equipment | 100,892 |
Identifiable intangible assets | 10,590 |
Other long term assets | 3,464 |
Accounts payable and accrued liabilities | (16,051) |
Advance payments and deposits | (6,683) |
Current debt | (6,429) |
Long term debt | (28,929) |
Net assets acquired | 74,731 |
Gain on KeyTech bargain purchase | $ 7,304 |
Purchase price allocation BDC: |  |
Carrying value of BDC non-controlling interest acquired | 2,940 |
Excess of purchase price paid over carrying value of non-controlling interest acquired | $ 4,105 |
Vibrant Energy |
Acquisitions |
Schedule of assessment of total acquisition costs to net assets based on acquisition date fair values | The table below represents the allocation of the consideration transferred to the net assets of Vibrant Energy based on their acquisition date fair values (in thousands):
Consideration Transferred | $ 6,193
Purchase price allocation: |
Cash | $ 136
Prepayments and other assets | 636
Property, plant and equipment | 7,321
Accounts payable and accrued liabilities | (5,179)
Goodwill | 3,279
Net assets acquired | $ 6,193

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