Service-oriented - Die Schweizerische Post

Annual Report | Financial Report | Financial statements of Swiss Post Group
Assets and liabilities arising from acquisitions
The following assets and liabilities were newly consolidated following the acquisition of subsidiaries, based on
provisional amounts:
31 December 2006 Fair values Fair values Other
Total
Acquired
MailSource Inc. GHP Group acquisitions fair values carrying
amounts before
takeover1 CHF m
Cash 0 0 0 0 0
Receivables 5 136 7 148 59
Inventories – 16 – 16 17
Property, plant and equipment, intangible assets and investments 1 168 1 170 164
Other financial liabilities – – 122 0 – 122 – 73
Trade accounts payable – – 75 – 3 – 78 – 23
Provisions and other liabilities – – 121 – 4 – 125 – 87
Fair value of net assets 6 2 1 9 57
Goodwill 36 22 13 71
Acquisition costs 42 24 14 80
Cash and cash equivalents acquired – 1 – 10 – 1 – 12
Purchase price payments falling due at a later date (earn­outs) – 15 – 17 – 1 – 33
Payment of liabilities from acquisitions in previous years – – 0 0
Net cash outflow from acquisitions 26 – 3 12 35
1 In accordance with IFRS.
31 December 2005 Fair value Acquired
carrying
amounts before
takeover1 CHF m
Cash 0 0
Receivables 0 0
Property, plant and equipment, intangible assets and investments 5 0
Other financial liabilities – –
Trade accounts payable 0 0
Provisions and other liabilities – 1 0
Fair value of net assets 4 0
Goodwill 1
Acquisition costs 5
Cash and cash equivalents acquired 0
Purchase price payments falling due at a later date (earn­outs) – 5
Payment of liabilities from acquisitions in previous years 132 Net cash outflow from acquisitions 13
1 In accordance with IFRS.
2 Composition: SAT Group, Räber Information Management GmbH, MailSource UK Ltd, BTL Logistics AG.
145