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[817000] Notes - Business combinations

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000

Concept	Order	Weight
Increase (decrease) in goodwill `ifrs-full:ChangesInGoodwill`
Additional recognition, goodwill `ifrs-full:AdditionalRecognitionGoodwill`	10.0	1
Subsequent recognition of deferred tax assets, goodwill `ifrs-full:SubsequentRecognitionOfDeferredTaxAssetsGoodwill`	20.0	-1
Decrease through classified as held for sale, goodwill `ifrs-full:DecreaseThroughClassifiedAsHeldForSaleGoodwill`	30.0	-1
Goodwill derecognised without having previously been included in disposal group classified as held for sale `ifrs-full:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale`	40.0	-1
Impairment loss recognised in profit or loss, goodwill `ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill`	50.0	-1
Increase (decrease) through net exchange differences, goodwill `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill`	60.0	1
Increase (decrease) through other changes, goodwill `ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill`	70.0	1
Increase (decrease) in contingent liabilities recognised in business combination `ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination`
Additional liabilities, contingent liabilities recognised in business combination `ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination`	10.0	1
New liabilities, contingent liabilities recognised in business combination `ifrs-full:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination`	10.0	1
Increase in existing liabilities, contingent liabilities recognised in business combination `ifrs-full:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination`	20.0	1
Settled liabilities, contingent liabilities recognised in business combination `ifrs-full:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination`	20.0	-1
Reversed unsettled liabilities, contingent liabilities recognised in business combination `ifrs-full:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination`	30.0	-1
Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination `ifrs-full:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination`	40.0	1
Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination `ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination`	50.0	1
Identifiable assets acquired (liabilities assumed) `ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed`
Financial assets recognised as of acquisition date `ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate`	10.0	1
Inventory recognised as of acquisition date `ifrs-full:InventoryRecognisedAsOfAcquisitionDate`	20.0	1
Property, plant and equipment recognised as of acquisition date `ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate`	30.0	1
Identifiable intangible assets recognised as of acquisition date `ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate`	40.0	1
Financial liabilities recognised as of acquisition date `ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate`	50.0	-1
Contingent liabilities recognised as of acquisition date `ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate`	60.0	-1
Consideration transferred, acquisition-date fair value `ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred`
Cash transferred `ifrs-full:CashTransferred`	10.0	1
Other tangible or intangible assets transferred `ifrs-full:OtherTangibleOrIntangibleAssetsTransferred`	20.0	1
Liabilities incurred `ifrs-full:LiabilitiesIncurred`	30.0	1
Equity interests of acquirer `ifrs-full:EquityInterestsOfAcquirer`	40.0	1
Deferred income including contract liabilities recognised as of acquisition date `ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate`
Contract liabilities recognised as of acquisition date `ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate`	10.0	1
Deferred income other than contract liabilities recognised as of acquisition date `ifrs-full:DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate`	20.0	1