Page 49 - Topic 1 - 1.3. Business Combinations

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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