| Business combinations during the period. |
28. Business combinations during the prior periods On June 21, 2022 we acquired, in an all-cash transaction, 100% of the shares and voting interests of CellPoint for a total agreed payment at completion of €125 million, including consideration for other liabilities associated with the transaction amounting to €10.3 million. Additional contingent consideration up to €100.0 million is due when certain milestones would be achieved. On the same date we acquired all of the outstanding capital of AboundBio, for a total agreed price of $14 million, including consideration for other liabilities associated with the transaction. Details of the fair value of identifiable assets and liabilities acquired in both transactions, the purchase consideration, the goodwill at the acquisition date and the net cash outflow arising on acquisition are as follows: | | | | | | | | | | | | | | | | | | | | | | | | June 21, 2022 | | | | | | | (Euro, in thousands) | | | CellPoint | | AboundBio | | Total | | | Book value | | Adjustment | | Fair value | | Book value | | Adjustment | | Fair value | | | | Intangible assets other than goodwill | | | | | € | 120,517 | | € | 120,517 | | | | | € | 4,053 | | € | 4,053 | | | | Property, plant and equipment | | € | 1,289 | | | | | | 1,289 | | € | 965 | | | | | | 965 | | | | Other non-current assets | | | 81 | | | | | | 81 | | | 4 | | | | | | 4 | | | | Trade and other receivables | | | 162 | | | | | | 162 | | | — | | | | | | — | | | | Cash and cash equivalents | | | 3,179 | | | | | | 3,179 | | | 4,279 | | | | | | 4,279 | | | | Other current assets | | | 1,254 | | | | | | 1,254 | | | 536 | | | | | | 536 | | | | Deferred tax liabilities | | | — | | | (22,368) | | | (22,368) | | | — | | | (907) | | | (907) | | | | Trade and other liabilities | | | (32,789) | | | | | | (32,789) | | | (587) | | | | | | (587) | | | | Current deferred income | | | — | | | | | | — | | | (474) | | | | | | (474) | | | | Net assets acquired | | | (26,824) | | | 98,149 | | | 71,325 | | | 4,723 | | | 3,146 | | | 7,869 | | | | | | | | | | | | | | | | | | | | | | | | | | Consideration paid in cash | | | | | | | | | 107,750 | | | | | | | | | 14,976 | | | | Fair value re-measurement of previously held equity investment | | | | | | | | | — | | | | | | | | | 342 | | | | Deferred consideration | | | | | | | | | 5,808 | | | | | | | | | — | | | | Fair value of contingent consideration | | | | | | | | | 20,211 | | | | | | | | | — | | | | Fair value of total consideration | | | | | | | | | 133,769 | | | | | | | | | 15,318 | | | | | | | | | | | | | | | | | | | | | | | | | | Goodwill | | | | | | | | | 62,444 | | | | | | | | | 7,449 | | | | Exchange differences on goodwill | | | | | | | | | — | | | | | | | | | (80) | | | | Goodwill in the balance sheet at December 31, 2022 | | | | | | | | € | 62,444 | | | | | | | | € | 7,369 | | € | 69,813 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net cash outflow arising on acquisition (2022) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Consideration paid in cash | | | | | | | | | 107,750 | | | | | | | | | 14,976 | | | | Less: cash and cash equivalents balances acquired | | | | | | | | | (3,179) | | | | | | | | | (4,279) | | | | Cash out from acquisition of subsidiaries, net of cash acquired (paid in 2022) | | | | | | | | € | 104,571 | | | | | | | | | 10,698 | | € | 115,270 | | | | | | | | | | | | | | | | | | | | | | | Cash used in operating activities for other liabilities related to the acquisition of subsidiaries (2022) | | | | | | | | € | 28,164 | | | | | | | | | | | € | 28,164 | | | | | | | | | | | | | | | | | | | | | | | Cash out from acquisition of subsidiaries (payment of deferred consideration in 2023) | | | | | | | | € | 7,000 | | | | | | | | | | | € | 7,000 |
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