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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Calculations
C2. Reacquired right
COMMENT
• Impact of reacquired right on the consolidated financial
statements:
• Neither Italia nor Colour recognised an intangible asset in
their separate financial statements for the right granted.
• The reacquired right represents an identifiable intangible
asset for the group and should be recognised as part of the
business combination.
• The value of the intangible asset to be recognised is based on
the remaining contractual term of the contract, regardless of
renewal options.
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