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v3.20.1

Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Book Values of Identifiable Assets and Liabilities Acquired and Their Fair Value | Acquisitions in 2018 The Group acquired a number of subsidiaries in the year. The following table sets out the book values of the identifiable assets and liabilities acquired and their fair value to the Group. The fair value adjustments for certain acquisitions have been determined provisionally at the balance sheet date.
|  | Book value at acquisition £m |  |  | Fair value adjustments £m |  |  | Fair value to Group £m |
Intangible assets |  |  | – |  |  |  | 40.3 |  |  |  | 40.3 |
Property, plant and equipment |  |  | 3.1 |  |  |  | – |  |  |  | 3.1 |
Cash |  |  | 5.0 |  |  |  | – |  |  |  | 5.0 |
Trade receivables due within one year |  |  | 43.7 |  |  |  | – |  |  |  | 43.7 |
Other current assets |  |  | 20.3 |  |  |  | – |  |  |  | 20.3 |
Total assets |  |  | 72.1 |  |  |  | 40.3 |  |  |  | 112.4 |
Current liabilities |  |  | (42.8 | ) |  |  | – |  |  |  | (42.8 | )
Trade and other payables due after one year |  |  | (2.4 | ) |  |  | (13.5 | ) |  |  | (15.9 | )
Deferred tax liabilities |  |  | – |  |  |  | (9.9 | ) |  |  | (9.9 | )
Provisions |  |  | – |  |  |  | (0.4 | ) |  |  | (0.4 | )
Total liabilities |  |  | (45.2 | ) |  |  | (23.8 | ) |  |  | (69.0 | )
Net assets |  |  | 26.9 |  |  |  | 16.5 |  |  |  | 43.4 |
Non-controlling interests |  |  |  |  |  |  |  |  |  |  | (6.3 | )
Fair value of equity stake in associate undertakings before acquisition of controlling interest |  |  |  |  |  |  |  |  |  |  | (3.1 | )
Goodwill |  |  |  |  |  |  |  |  |  |  | 141.6 |
Consideration |  |  |  |  |  |  |  |  |  |  | 175.6 |
Consideration satisfied by: |  |  |  |  |  |  |  |  |  |  |  |
Cash |  |  |  |  |  |  |  |  |  |  | 127.4 |
Payments due to vendors |  |  |  |  |  |  |  |  |  |  | 48.2 |
Acquisitions in 2017 The Group acquired a number of subsidiaries in the year. The following table sets out the book values of the identifiable assets and liabilities acquired and their fair value to the Group. The fair value adjustments for certain acquisitions have been determined provisionally at the balance sheet date.
|  | Book value at acquisition £m |  |  | Fair value adjustments £m |  |  | Fair value to Group £m |
Intangible assets |  |  | 0.8 |  |  |  | 79.0 |  |  |  | 79.8 |
Property, plant and equipment |  |  | 5.5 |  |  |  | – |  |  |  | 5.5 |
Cash |  |  | 28.9 |  |  |  | – |  |  |  | 28.9 |
Trade receivables due within one year |  |  | 74.4 |  |  |  | – |  |  |  | 74.4 |
Other current assets |  |  | 20.1 |  |  |  | – |  |  |  | 20.1 |
Total assets |  |  | 129.7 |  |  |  | 79.0 |  |  |  | 208.7 |
Current liabilities |  |  | (76.0 | ) |  |  | – |  |  |  | (76.0 | )
Trade and other payables due after one year |  |  | (10.2 | ) |  |  | (20.5 | ) |  |  | (30.7 | )
Deferred tax liabilities |  |  | – |  |  |  | (16.8 | ) |  |  | (16.8 | )
Provisions |  |  | (0.1 | ) |  |  | (4.8 | ) |  |  | (4.9 | )
Total liabilities |  |  | (86.3 | ) |  |  | (42.1 | ) |  |  | (128.4 | )
Net assets |  |  | 43.4 |  |  |  | 36.9 |  |  |  | 80.3 |
Non-controlling interests |  |  |  |  |  |  |  |  |  |  | (13.9 | )
Fair value of equity stake in associate undertakings before acquisition of controlling interest |  |  |  |  |  |  |  |  |  |  | (5.7 | )
Goodwill |  |  |  |  |  |  |  |  |  |  | 314.3 |
Consideration |  |  |  |  |  |  |  |  |  |  | 375.0 |
Consideration satisfied by: |  |  |  |  |  |  |  |  |  |  |  |
Cash |  |  |  |  |  |  |  |  |  |  | 213.7 |
Payments due to vendors |  |  |  |  |  |  |  |  |  |  | 161.3 |

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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 2019-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2019-03-27 + Details
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