COMPUTERSHARE ANNUAL REPORT 2008

Notes to the Financial StatementsPurchase considerationOutflow of cash to acquire the entities, net of cash acquired:Cash paid 82,099Less cash balance acquired (16,334)Net outflow of cash 65,765b) On 26 March 2008, Computershare acquired QM Technologies Limited based in Australia.This business combination did not contribute materially to total revenue or net profit of the Group.Details of the acquisitions are as follows:Cash consideration 141,496Direct costs relating to the acquisition 1,703Total consideration paid 143,199Less fair value of identifiable net assets acquired (24,780)Goodwill on consolidation* 118,419* Identifiable intangible assets to be finalised and separately recognised.The assets and liabilities arising from this acquisition are as follows:Acquiree’scarryingamount$000$000$000Fair Value$000Cash 9,587 9,587Receivables 15,102 15,102Property, plant and equipment 12,099 12,099Tax assets 2,475 2,475Other assets 2,083 2,083Payables (7,230) (7,230)Lease liabilities (7,075) (7,075)Provisions (969) (969)Other liabilities (1,292) (1,292)Net assets 24,780 24,780Purchase considerationOutflow of cash to acquire the entities, net of cash acquired:Cash paid 141,496Less cash balance acquired (9,587)Net outflow of cash 131,909c) During the year, Computershare also acquired Datacare Software Group Limited, Four Points BVBA, EzicommsPty Limted, Administrar Services Group LLC, Restricted Stock Systems Inc., Strand Business Systems Limited andAudience Alive Pty Ltd.These business combinations did not individually contribute materially to total revenue or net profit of the Group.Details of the acquisitions are as follows:Cash consideration 69,228Direct costs relating to the acquisition 4,515Total consideration paid 73,743Less fair value of identifiable net assets acquired (4,817)Intangible assets including goodwill on consolidation* 68,926* Identifiable intangible assets to be finalised and separately recognised.$000$000PAGE 72 Computershare Annual Report 2008