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financial statements 2011
29
The values of the acquired assets and received liabilities on the acquisition date were as follows:
Notes
Entered values
Tangible fixed assets
13
525
Customer contracts and relationships
14
265
(incl. in other intangible assets)
Inventories
18
10
Sales receivables and other receivables
19
220
Cash and cash equivalents
39
Total assets
1059
Deferred tax liabilities
17
-70
Other current liabilities
26
-159
Total liabilities
-228
Net assets
830
Goodwill resulting from acquisition
Acquisition value
915
Identifiable net capital of acquired item
-830
Goodwill
85
The acquisition resulted in goodwill of EUR 0.1 million, which the Group has recognized as impairment during
the financial year (Note 8). The acquired company was included in the consolidated financial statement from the
beginning of the 2010 financial year.
Acquisition of shares owned by non-controlling interest
On June 23, 2010, the Group acquired paid EUR 24,000 for an additional 20% share of the Citat Ukraine llc share
capital and now owns 90% of the company’s shares. The value of the company’s net assets ( without goodwill) was
EUR 69,000 at the time of the acquisition. The value of the share held by non-controlling interests fell eur 15,000
due to the acquisition.
5. Other operating income
eur 1000
2011
2010
Income from divestment of business operations
160
0
Sales profit from tangible fixed assets
937
178
Income from rent
249
80
VAT returns
169
0
Other income items
171
44
Total
1 686
301
6. Materials and services
eur 1000
2011
2010
Purchases made during the financial year
-13 857
-15 165
Change in stocks
-261
79
-14 118
-15 086
Outsourced services
-15 442
-15 047
Total
-29 560
-30 133