CEVAP:

Disclosures Required from Acquirer about Current Business Combinations (IFRS 3)

Name and a description of the acquire

Acquisition date

Percentage of voting equity interests acquired

Primary reasons for the business combination and a description of how the acquirer obtained control of the acquire

Description of the factors that make up the goodwill recognized, such as expected synergies from combining operations, intangible assets that do not qualify for separate recognition

Acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration

Details of contingent consideration arrangements and indemnification assets Details of acquired receivables

The amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed

Details of contingent liabilities recognized
Total amount of goodwill that is expected to be dedeuctible for tax purposes

Details about any transactions that are recognized separately from the acquisition of assets and assumption of liabilities in the business combination

Information about a bargain purchase
Information about the measurement of non-controlling interests Details about business combination achieved in stages Information about the acquiree’s revenue and profit/loss

Information about a business combination whose acquisition date is after the end of the reporting period but before the financial statements are authorized for issue