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[817000] Notes - Business combinations

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000

Concept	Order
Entity's total for business combinations [member] `ifrs-full:EntitysTotalForBusinessCombinationsMember`
Business combinations [member] `ifrs-full:BusinessCombinationsMember`	10.0
Aggregated individually immaterial business combinations [member] `ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember`	10.0
Disclosure of detailed information about business combination [abstract] `ifrs-full:DisclosureOfBusinessCombinationsAbstract`
Disclosure of detailed information about business combination [line items] `ifrs-full:DisclosureOfBusinessCombinationsLineItems`	20.0
Name of acquiree `ifrs-full:NameOfAcquiree`	10.0
Description of acquiree `ifrs-full:DescriptionOfAcquiree`	20.0
Date of acquisition `ifrs-full:DateOfAcquisition2013`	30.0
Percentage of voting equity interests acquired `ifrs-full:PercentageOfVotingEquityInterestsAcquired`	40.0
Description of primary reasons for business combination `ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination`	50.0
Description of how acquirer obtained control of acquiree `ifrs-full:DescriptionOfHowAcquirerObtainedControlOfAcquiree`	60.0
Description of factors that make up goodwill recognised `ifrs-full:DescriptionOfFactorsThatMakeUpGoodwillRecognised`	70.0
Acquisition-date fair value of total consideration transferred [abstract] `ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract`	80.0
Cash transferred `ifrs-full:CashTransferred`	10.0
Other tangible or intangible assets transferred `ifrs-full:OtherTangibleOrIntangibleAssetsTransferred`	20.0
Liabilities incurred `ifrs-full:LiabilitiesIncurred`	30.0
Equity interests of acquirer `ifrs-full:EquityInterestsOfAcquirer`	40.0
Number of instruments or interests issued or issuable `ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable`	10.0
Description of method of measuring fair value of instruments or interests `ifrs-full:MethodOfDeterminingFairValueOfInstrumentsOrInterests`	20.0
Consideration transferred, acquisition-date fair value `ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred`	50.0
Contingent consideration recognised as of acquisition date `ifrs-full:ContingentConsiderationRecognisedAsOfAcquisitionDate`	90.0
Indemnification assets recognised as of acquisition date `ifrs-full:IndemnificationAssetsRecognisedAsOfAcquisitionDate`	100.0
Description of arrangement for contingent consideration arrangements and indemnification assets `ifrs-full:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets`	110.0
Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets `ifrs-full:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets`	120.0
Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets `ifrs-full:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets`	130.0
Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated `ifrs-full:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated`	140.0
Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited `ifrs-full:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited`	150.0
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] `ifrs-full:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract`	160.0
Financial assets recognised as of acquisition date `ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate`	10.0
Inventory recognised as of acquisition date `ifrs-full:InventoryRecognisedAsOfAcquisitionDate`	20.0
Property, plant and equipment recognised as of acquisition date `ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate`	30.0
Identifiable intangible assets recognised as of acquisition date `ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate`	40.0
Customer-related intangible assets recognised as of acquisition date `ifrs-full:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate`	10.0
Technology-based intangible assets recognised as of acquisition date `ifrs-full:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate`	20.0
Financial liabilities recognised as of acquisition date `ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate`	50.0
Contingent liabilities recognised as of acquisition date `ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate`	60.0
Identifiable assets acquired (liabilities assumed) `ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed`	70.0
Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] `ifrs-full:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract`	170.0
Non-current assets recognised as of acquisition date `ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate`	10.0
Current assets recognised as of acquisition date `ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate`	20.0
Non-current liabilities recognised as of acquisition date `ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate`	30.0
Current liabilities recognised as of acquisition date `ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate`	40.0
Trade and other payables recognised as of acquisition date `ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate`	50.0
Deferred tax assets recognised as of acquisition date `ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate`	60.0
Deferred tax liabilities recognised as of acquisition date `ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate`	70.0
Borrowings recognised as of acquisition date `ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate`	80.0
Deferred income including contract liabilities recognised as of acquisition date [abstract] `ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract`	90.0
Contract liabilities recognised as of acquisition date `ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate`	10.0
Deferred income other than contract liabilities recognised as of acquisition date `ifrs-full:DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate`	20.0
Deferred income including contract liabilities recognised as of acquisition date `ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate`	30.0
Cash and cash equivalents recognised as of acquisition date `ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate`	100.0
Goodwill recognised as of acquisition date `ifrs-full:GoodwillRecognisedAsOfAcquisitionDate`	180.0
Goodwill expected to be deductible for tax purposes `ifrs-full:GoodwillExpectedDeductibleForTaxPurposes`	190.0
Gain recognised in bargain purchase transaction `ifrs-full:GainRecognisedInBargainPurchaseTransaction`	200.0
Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised `ifrs-full:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase`	210.0
Description of reasons why bargain purchase transaction resulted in gain `ifrs-full:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase`	220.0
Non-controlling interest in acquiree recognised at acquisition date `ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate`	230.0
Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date `ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate`	240.0
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value `ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue`	250.0
Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date `ifrs-full:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate`	260.0
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination `ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination`	270.0
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised `ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised`	280.0
Revenue of acquiree since acquisition date `ifrs-full:RevenueOfAcquiree`	290.0
Profit (loss) of acquiree since acquisition date `ifrs-full:ProfitLossOfAcquiree`	300.0
Revenue of combined entity as if combination occurred at beginning of period `ifrs-full:RevenueOfCombinedEntity`	310.0
Profit (loss) of combined entity as if combination occurred at beginning of period `ifrs-full:ProfitLossOfCombinedEntity`	320.0
Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable `ifrs-full:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable`	330.0
Description of reasons why initial accounting for business combination is incomplete `ifrs-full:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete`	340.0
Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete `ifrs-full:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete`	350.0
Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration `ifrs-full:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration`	360.0
Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration `ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration`	370.0
Increase (decrease) in contingent consideration asset (liability) `ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability`	380.0
Explanation of any changes in recognised amounts of contingent consideration `ifrs-full:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration`	390.0
Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration `ifrs-full:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration`	400.0
Description of valuation techniques and key model inputs used to measure contingent consideration `ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration`	410.0
Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements `ifrs-full:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination`	420.0
Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements `ifrs-full:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination`	430.0