FORM 20-F Grupo Casa Saba, S.A.B. de C.V.

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a) Through an assignment agreement of documents pending collection dated November 30, 2010, the subsidiaries Casa Saba and Drogueros sold certain collection rights
applicable to individuals and legal entities to the Company at a discount in the amount of Ps. 488,441 and Ps. 30,994, respectively. The sales price amounted to Ps. 340,444 and Ps.
20,188, respectively.
b) Through a stock purchase and sale promise agreement dated May 17, 2010, amended by private instruments of June 16 and August 9, 2010, the Company bound itself to acquire
97.8 percent of the shares issued and outstanding representative of the capital stock of FASA through a Public Offering of Acquisition and Control. The Company obtained control
thereof effective October 3, 2010. The acquisition was carried out through Controladora Casa Saba, which operates mainly as a controlling company of companies that sell
pharmaceutical products through retail pharmacies. The agreed upon sales price amounted to $240,870,791 thousand of Chilean pesos (approximately Ps. 6,201,240, approximately).
At the acquisition date, the Company recorded the purchase price allocation based on the estimated fair value of the net assets identified and noncontrolling interest in the business
acquired, in accordance with Mexican FRS B-7, “Business acquisitions” (FRS B-7), which recognizes the “purchase method” as the sole valuation standard. As a result, the Company
determined certain identifiable intangible assets related to trademarks that will generate expected future economic benefits that will be controlled by the Company. Management
considers that the value of those intangible assets is included in the fair value of the transaction, which had not been recognized by FASA since it was not permitted by accounting
standards. Those assets with indefinite economically useful lives were valued by independent experts, which amounted to approximately Ps. 3,971,000, (Note 10). Therefore, an excess
of the cost of acquisition over the estimated fair value of the net assets acquired and the noncontrolling interest was determined preliminary in the amount of Ps. 2,590,378 (Note 10),
which represents the amount of unidentifiable or inseparable intangible assets, in accordance with the accounting standard referred to above.
Subsequent to the acquisition of FASA, new information was uncovered that assisted management in determining that various events and circumstances exist at the acquisition date
that represented an adjustment to the amounts of the acquired net assets and noncontrolling interest and, therefore, an amendment to the goodwill preliminarily recorded. Accordingly,
during the “allocation period”, Management determined various liabilities incurred, as well as the impairment of some long-lived assets at the date of completion of the business
acquisition in the amount of Ps. 114,239. Consequently, the goodwill that emerged in this acquisition finally amounted to Ps. 2,704,617. Adjustments were recognized retrospectively at
the acquisition date, in conformity with Mexican FRS B-1, “Accounting changes and error corrections”. Therefore, the final allocation of purchase price of FASA at the acquisition
date of September 30, 2010 was as follows:
FASA
September 30, 2010
Current asset Ps. 4,214,275
Property and equipment 2,361,306
Deferred charges 443,123
Other assets 206,041
Intangible assets (trademarks) 3,971,000
Goodwill 2,704,617
Total acquired assets Ps. 13,900,362
Current liability Ps. 5,112,369
Noncurrent liability 2,447,256
Total assumed liabilities Ps. 7,559,625
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