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[801.200] Notes - Business combinations

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.cipc.co.za/taxonomy/role/801.200

Concept	Order	Weight
Increase (decrease) in goodwill `ifrs-smes:ChangesInGoodwill`
Additional recognition, goodwill `ifrs-smes:AdditionalRecognitionGoodwill`	None	1
Increase (decrease) through net exchange differences, goodwill `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill`	2.0	1
Increase (decrease) through other changes, goodwill `ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill`	3.0	1
Impairment loss recognised in profit or loss, goodwill `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill`	4.0	-1
Decrease through disposal of previously acquired businesses, goodwill `ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill`	5.0	-1
Amortisation, goodwill `ifrs-smes:AmortisationGoodwill`	6.0	-1
Identifiable assets acquired (liabilities assumed) `ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed`
Financial assets recognised as of acquisition date `ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate`	None	1
Inventory recognised as of acquisition date `ifrs-smes:InventoryRecognisedAsOfAcquisitionDate`	2.0	1
Property, plant and equipment recognised as of acquisition date `ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate`	3.0	1
Identifiable intangible assets recognised as of acquisition date `ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate`	4.0	1
Financial liabilities recognised as of acquisition date `ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate`	5.0	-1
Contingent liabilities recognised as of acquisition date `ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate`	6.0	-1