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IFRS Disclosure Guide

23. Notes - Business combinations

Disclosure of business combinations

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 combinations


Disclosure of detailed information about business combination
 
Business combinationsnone
Business combinationsnone
Aggregated individually immaterial business combinationsnone
At 31.12.2017: 
Percentage of voting equity interests acquiredX.X%
Acquisition-date fair value of total consideration transferred 
Cash transferred 
Other tangible or intangible assets transferred 
Liabilities incurred 
Equity interests of acquirer 
Number of instruments or interests issued or issuableX.X
Total consideration transferred, acquisition-date fair value{"CashTransferred":"1","OtherTangibleOrIntangibleAssetsTransferred":"1","LiabilitiesIncurred":"1","EquityInterestsOfAcquirer":"1"}real[] 
Contingent consideration arrangements and indemnification assets recognised as of acquisition date 
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 
Property, plant and equipment recognised as of acquisition date 
Identifiable intangible assets recognised as of acquisition date 
Financial liabilities recognised as of acquisition date 
Contingent liabilities recognised as of acquisition date 
Identifiable assets acquired (liabilities assumed){"FinancialAssetsRecognisedAsOfAcquisitionDate":"1","InventoryRecognisedAsOfAcquisitionDate":"1","PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate":"1","IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate":"1","FinancialLiabilitiesRecognisedAsOfAcquisitionDate":"-1","ContingentLiabilitiesRecognisedAsOfAcquisitionDate":"-1"}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 
Non-current liabilities 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 
Borrowings recognised as of acquisition date 
Goodwill expected to be deductible for tax purposes 
For the year 2017: 
Gain recognised in bargain purchase transaction 
At 31.12.2017: 
Non-controlling interest in acquiree recognised at acquisition date 
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date 
For the year 2017: 
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 
Profit (loss) of acquiree since acquisition date 
Revenue of combined entity as if combination occurred at beginning of period 
Profit (loss) of combined entity as if combination occurred at beginning of period 
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration 
Increase (decrease) in contingent consideration asset (liability) 
Gain (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 

Business combinations:
  • 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 explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated
  • Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited
  • 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
  • Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable
  • 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 reconciliation of changes in goodwill
 
Business combinationsnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Business combinationsnoneGross carrying amountnoneAccumulated impairmentnone
Aggregated individually immaterial business combinationsnone
For the year 2017: 
Reconciliation of changes in goodwill 
Changes in goodwill 
Additional recognition, goodwill   
Subsequent recognition of deferred tax assets, 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   
Increase (decrease) through net exchange differences, goodwill   
Increase (decrease) through other changes, goodwill   
Total increase (decrease) in goodwill{"AdditionalRecognitionGoodwill":"1","SubsequentRecognitionOfDeferredTaxAssetsGoodwill":"-1","DecreaseThroughClassifiedAsHeldForSaleGoodwill":"-1","GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale":"-1","ImpairmentLossRecognisedInProfitOrLossGoodwill":"-1","IncreaseDecreaseThroughNetExchangeDifferencesGoodwill":"1","IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill":"1"}real[]   
At 31.12.2017: 
Goodwill   

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination
 
Business combinationsnoneTransactions recognised separately from acquisition of assets and assumption of liabilities in business combinationnone
Business combinationsnone
Aggregated individually immaterial business combinationsnone
For the year 2017: 
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  
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination  
Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination  

Business combinations & 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 acquired receivables
 
Business combinationsnoneClasses of acquired receivablesnone
Business combinationsnoneLoans acquired in business combinationnoneDirect finance leases acquired in business combinationnone
Aggregated individually immaterial business combinationsnone
At 31.12.2017: 
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
 
Business combinationsnoneClasses of contingent liabilitiesnoneItems of contingent liabilitiesnone
Business combinationsnoneWarranty contingent liabilitynoneRestructuring contingent liabilitynoneLegal proceedings contingent liabilitynoneOnerous contracts contingent liabilitynoneContingent liability for decommissioning, restoration and rehabilitation costsnoneContingent liabilities related to joint venturesnoneShare of contingent liabilities of associatesnoneOther contingent liabilitiesnone
Aggregated individually immaterial business combinationsnone
At 31.12.2017: 
Expected reimbursement, contingent liabilities in business combination          
Asset recognised for expected reimbursement, contingent liabilities in business combination          
Estimated financial effect, contingent liabilities in business combination          
For the year 2017: 
Reconciliation of changes in contingent liabilities recognised in business combination 
Changes in contingent liabilities recognised in business combination 
Additional liabilities, 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","IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"1"}real[]          
Settled liabilities, contingent liabilities recognised in business combination          
Reversed unsettled 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","SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1","ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination":"-1","IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination":"1","IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination":"1"}real["AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination"]          
At 31.12.2017: 
Contingent liabilities recognised in business combination          

Business combinations & Classes of contingent liabilities & Items of contingent liabilities:
  • 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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