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Deutsche bahn group
Goodwill is to a large extent substantiated by the synergy effects expected for the period after the acquisition.
In addition, a considerable proportion of goodwill is attributable to assets which are not eligible
for recognition under IFRS 3, and in particular the employee base and the future revenue potential.
Purchase price allocation NordCargo S.r.l
The acquired net assets including the adjustments of assets and liabilities in accordance with IFRS 3
are shown as follows:
€ MILLION Carrying Adjustment
Fair value
amount
Property, plant and equipment 0 0 0
Intangible assets 0 0 0
Receivables and other assets 13 0 13
Cash and cash equivalents 0 0 0
Deferred tax assets 1 0 1
Assets 14 0 14
Financial debt 0 0 0
Other liabilities 11 0 11
Retirement benefit obligations 1 0 1
Other provisions 0 0 0
Deferred income 0 0 0
Deferred tax liabilities 0 0 0
Liabilities 12 0 12
thereof recognized contingent liabilities in accordance with IFRS 3 (0) (0) (0)
Share of third parties 1 0 1
Net assets 1 0 1
Share of DB Group in net assets before acquisition 0 0 0
Net assets acquired 1 0 1
Purchase price paid in cash and cash equivalents 5 0 5
– Cash and cash equivalents acquired with acquisition 0 0 0
Outflow of cash and cash equivalents through transaction 5 0 5
There have been no major adjustments in relation to the assets and liabilities.
The disposals from the scope of consolidation comprise eight mergers as well as six liquidations.
The disposal arising from the change in the type of recognition relate to one company which has
been recognized as a joint venture since January 1, 2010.
The following overview shows a summary of the main effects on the consolidated income statement
arising from the changes in the scope of consolidation compared with the previous year period: