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146 Accounting policies and explanatory notes
The value on the acquisition date of the assets and liabilities of the company acquired, the goodwill deriving from
the transaction and the net liquidity used for the acquisition are shown in the table below:
Recognised value
Carrying amount
Assets
Non-current assets
Property, plant and equipment 696 696
Leased property, plant and equipment 49 49
Intangible assets 15 15
Non-current financial assets 0 0
Deferred tax assets 1 1
Total non-current assets 761 761
Current assets
Inventories 15 15
Trade receivables and advances to suppliers 330 330
Other current receivables 8 8
Cash and cash equivalents 35 35
Total current assets 388 388
Total assets 1,149 1,149
Liabilities
Non-current liabilities
Employee severance indemnities - benefits 51 51
Deferred tax liabilities 18 18
Total non-current liabilities 69 69
Current liabilities
Loans - short term 280 280
Trade payables and advances from customers 122 122
Other current payables 190 190
Total current liabilities 592 592
Total liabilities 661 661
Fair value of net assets 488 488
Goodwill deriving from combination 1,047
Total cost of combination 1,535
Total cost of combination
Payments to seller 1,500
Ancillary acquisition costs 35
Total cost of combination 1,535