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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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