|
The fair value of assets and liabilities consolidated at the effective acquisition date is shown in the following table:
| |
|
Business
combinations
for the six-month
period ended
June 30, 2023
|
|
|
Property, plant and equipment under IAS 16
|
|
|
58
|
|
|
Intangible assets under IAS 38
|
|
|
5,645
|
|
|
Inventories
|
|
|
3,153 |
|
|
Other current and non-current liabilities
|
|
|
(6,653
|
)
|
|
Total net assets acquired at fair value
|
|
|
2,203
|
|
|
Asset acquisition – purchase price
|
|
|
(2,203
|
)
|
|
Net result of business combinations
|
|
|
-
|
|
The fair value of
assets and liabilities consolidated at the effective acquisition date is shown in aggregate on the basis that they are individually not significant in the following table:
| |
|
Business
combinations
for the year ended
December 31, 2022
|
|
|
Property, plant and equipment under IAS 16
|
|
|
55,135
|
|
|
Rights of use under IFRS 16 (lessee) or intangible assets under IAS 38
|
|
|
26,794 |
|
| Cash and cash equivalents |
|
|
1,057 |
|
|
Other current assets
|
|
|
8,283
|
|
| Non-current Project debt |
|
|
(1,301 |
) |
|
Current Project debt
|
|
|
(148 |
) |
| Other current and non-current liabilities |
|
|
(25,853 |
) |
| Non-controlling
interests |
|
|
(14,300 |
) |
|
Total net assets acquired at fair value
|
|
|
49,667
|
|
|
Asset acquisition – purchase price
|
|
|
(49,667
|
)
|
|
Net result of business combinations
|
|
|
-
|
|
|