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IFRS Disclosure Guide
24. Notes - Business combinations
Disclosure of business combinations
Disclosure of detailed information about business combination
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of detailed information about business combination | ||
| Disclosure of detailed information about business combination | ||
| Business combinations | ||
| Business combinations | other | |
| other | ||
| Aggregated individually immaterial business combinations | other | |
| Disclosure of detailed information about business combination | ||
| Percentage of voting equity interests acquired | other | |
| Acquisition-date fair value of total consideration transferred | ||
| Other tangible or intangible assets transferred | ||
| Liabilities incurred | ||
| Equity interests of acquirer | ||
| Number of instruments or interests issued or issuable | X.X | |
| {"CashTransferred":"1.0","OtherTangibleOrIntangibleAssetsTransferred":"1.0","LiabilitiesIncurred":"1.0","EquityInterestsOfAcquirer":"1.0"}real[] | ∑ | |
| Contingent consideration recognised as of acquisition date | ||
| Indemnification assets recognised as of acquisition date | ||
| Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated | ||
| Range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated | other | |
| Maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited | other | |
| Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed | ||
| Financial assets recognised as of acquisition date | ||
| Inventory recognised as of acquisition date | ||
| Identifiable intangible assets recognised as of acquisition date | ||
| Customer-related intangible assets recognised as of acquisition date | ||
| Technology-based intangible assets recognised as of acquisition date | ||
| Financial liabilities recognised as of acquisition date | ||
| Identifiable assets acquired (liabilities assumed){"FinancialAssetsRecognisedAsOfAcquisitionDate":"1.0","InventoryRecognisedAsOfAcquisitionDate":"1.0","PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate":"1.0","IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate":"1.0","FinancialLiabilitiesRecognisedAsOfAcquisitionDate":"-1.0","ContingentLiabilitiesRecognisedAsOfAcquisitionDate":"-1.0"}real[] | ∑ | |
| Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed | ||
| Non-current assets recognised as of acquisition date | ||
| Current assets recognised as of acquisition date | ||
| Current liabilities recognised as of acquisition date | ||
| Trade and other payables recognised as of acquisition date | ||
| Deferred tax assets recognised as of acquisition date | ||
| Deferred tax liabilities recognised as of acquisition date | ||
| Deferred income including contract liabilities recognised as of acquisition date | ||
| Contract liabilities recognised as of acquisition date | ||
| Deferred income other than contract liabilities recognised as of acquisition date | ||
| Deferred income including contract liabilities recognised as of acquisition date{"ContractLiabilitiesRecognisedAsOfAcquisitionDate":"1.0","DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate":"1.0"}real[] | ∑ | |
| Goodwill recognised as of acquisition date | ||
| Goodwill expected to be deductible for tax purposes | ||
| Gain recognised in bargain purchase transaction, operating | ||
| Non-controlling interest in acquiree recognised at acquisition date | ||
| Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination | ||
| Revenue of acquiree since acquisition date, operating | ||
| Profit (loss) of acquiree since acquisition date | ||
| Revenue of combined entity as if combination occurred at beginning of period | ||
| Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable | ||
| Information on revenues and profit or loss is impracticable to disclose, business combinations | other | |
| Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | ||
| Increase (decrease) in contingent consideration asset (liability) | ||
Disclosure of reconciliation of changes in goodwill
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of reconciliation of changes in goodwill | ||
| Disclosure of reconciliation of changes in goodwill | ||
| Business combinations | ||
| Business combinations | other | |
| other | ||
| Aggregated individually immaterial business combinations | other | |
| Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount | ||
| Carrying amount | other | |
| Gross carrying amount | other | |
| other | ||
| Disclosure of reconciliation of changes in goodwill | ||
| Reconciliation of changes in goodwill | ||
| Changes in goodwill | ||
| Additional recognition, goodwill | ||
| Decrease through classified as held for sale, goodwill | ||
| Goodwill derecognised without having previously been included in disposal group classified as held for sale | ||
| Impairment loss recognised in profit or loss, goodwill, operating | ||
| Increase (decrease) through net exchange differences, goodwill | ||
| Total increase (decrease) in goodwill{"AdditionalRecognitionGoodwill":"1.0","SubsequentRecognitionOfDeferredTaxAssetsGoodwill":"-1.0","DecreaseThroughClassifiedAsHeldForSaleGoodwill":"-1.0","GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale":"-1.0","ImpairmentLossRecognisedInProfitOrLossGoodwill":"-1.0","IncreaseDecreaseThroughNetExchangeDifferencesGoodwill":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill":"1.0"}real[] | ∑ | |
| Goodwill |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination | other | |
| Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination | ||
| Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination | ||
| Business combinations | ||
| other | ||
| Total for all business combinations | other | |
| Aggregated individually immaterial business combinations | other | |
| Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination | ||
| Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination | other | |
| Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | ||
| Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating | ||
| Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination, operating | ||
| Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | ||
| other | ||
| Disclosure of acquired receivables | ||
| Disclosure of acquired receivables | ||
| Business combinations | ||
| Business combinations | other | |
| other | ||
| Aggregated individually immaterial business combinations | other | |
| Classes of acquired receivables | ||
| Classes of acquired receivables | other | |
| Loans acquired in business combination | other | |
| other | ||
| Disclosure of acquired receivables | ||
| Fair value of acquired receivables | ||
| Gross contractual amounts receivable for acquired receivables | ||
| Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables |
Disclosure of contingent liabilities in business combination
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of contingent liabilities in business combination | ||
| Disclosure of contingent liabilities in business combination | ||
| Business combinations | ||
| Business combinations | other | |
| other | ||
| Aggregated individually immaterial business combinations | other | |
| Classes of contingent liabilities | ||
| Classes of contingent liabilities | other | |
| Warranty contingent liability | other | |
| other | ||
| Legal proceedings contingent liability | other | |
| Onerous contracts contingent liability | other | |
| Contingent liability for decommissioning, restoration and rehabilitation costs | other | |
| Contingent liabilities related to joint ventures | other | |
| other | ||
| Other contingent liabilities | other | |
| Items of contingent liabilities | ||
| Items of contingent liabilities | other | |
| Disclosure of contingent liabilities in business combination | ||
| Asset recognised for expected reimbursement, contingent liabilities in business combination | ||
| Estimated financial effect, contingent liabilities in business combination | ||
| Reconciliation of changes in contingent liabilities recognised in business combination | ||
| Changes in contingent liabilities recognised in business combination | ||
| New liabilities, contingent liabilities recognised in business combination | ||
| Increase in existing liabilities, contingent liabilities recognised in business combination | ||
| Total additional liabilities, contingent liabilities recognised in business combination{"NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1.0","IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1.0"}real[] | ∑ | |
| Settled liabilities, contingent liabilities recognised in business combination | ||
| Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination | ||
| Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination | ||
| Total increase (decrease) in contingent liabilities recognised in business combination{"AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1.0","SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1.0","ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1.0","IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination":"1.0","IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination":"1.0"}real["AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination"] | ∑ | |
| Contingent liabilities recognised in business combination |
Description of nature and financial effect of business combinations during period
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue
Explanation of financial effect of adjustments related to business combinations
Additional information about nature and financial effect of business combination
Disclosure of detailed information about business combination
Disclosure of detailed information about business combination
Disclosure of detailed information about business combination
Name of acquiree
Description of acquiree
Date of acquisition
Description of primary reasons for business combination
Description of how acquirer obtained control of acquiree
Description of factors that make up goodwill recognised
Acquisition-date fair value of total consideration transferred
Equity interests of acquirer
Description of method of measuring fair value of instruments or interests
Description of arrangement for contingent consideration arrangements and indemnification assets
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
Description of reasons why bargain purchase transaction resulted in gain
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
Description of reasons why initial accounting for business combination is incomplete
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
Explanation of any changes in recognised amounts of contingent consideration
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
Description of valuation techniques and key model inputs used to measure contingent consideration
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Disclosure of contingent liabilities in business combination
Disclosure of contingent liabilities in business combination
Disclosure of contingent liabilities in business combination
Description of nature of obligation, contingent liabilities in business combination
Description of expected timing of outflows, contingent liabilities in business combination
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
Description of major assumptions made concerning future events, contingent liabilities in business combination
Explanation of estimated financial effect, contingent liabilities in business combination
Explanation of possibility of reimbursement, contingent liabilities in business combination
Description of reasons why liability cannot be measured reliably
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue
Description of nature and financial effect of business combinations after reporting period before statements authorised for issue
Explanation of financial effect of adjustments related to business combinations
Additional information about nature and financial effect of business combination
Disclosure of detailed information about business combination
Disclosure of detailed information about business combination
Disclosure of detailed information about business combination
Name of acquiree
Description of acquiree
Date of acquisition
Description of primary reasons for business combination
Description of how acquirer obtained control of acquiree
Description of factors that make up goodwill recognised
Acquisition-date fair value of total consideration transferred
Equity interests of acquirer
Description of method of measuring fair value of instruments or interests
Description of arrangement for contingent consideration arrangements and indemnification assets
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised
Description of reasons why bargain purchase transaction resulted in gain
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised
Description of reasons why initial accounting for business combination is incomplete
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration
Explanation of any changes in recognised amounts of contingent consideration
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration
Description of valuation techniques and key model inputs used to measure contingent consideration
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination
Disclosure of contingent liabilities in business combination
Disclosure of contingent liabilities in business combination
Disclosure of contingent liabilities in business combination
Description of nature of obligation, contingent liabilities in business combination
Description of expected timing of outflows, contingent liabilities in business combination
Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination
Description of major assumptions made concerning future events, contingent liabilities in business combination
Explanation of estimated financial effect, contingent liabilities in business combination
Explanation of possibility of reimbursement, contingent liabilities in business combination
Description of reasons why liability cannot be measured reliably
Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue
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