{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["BS","Sheet2","Sheet3"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"BS","index":0,"n_rows":194,"n_cols":22,"rows_kept":194,"cut":false,"hidden":false,"merged":[[36,21,37,21],[38,16,39,16],[38,21,39,21],[0,0,0,8],[0,16,0,18],[4,6,4,7],[5,6,5,7],[36,5,36,6],[36,8,37,8],[36,16,37,19],[38,17,39,17]]}
["Balance Sheet",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Euros",null,null,null,null,{"$f":"1/1.956","v":0.5112474437627812}]
["IG BALANCES MUST BE REPORTED IN LINE WITH THE NORMAL ICT DEADLINE"]
[2,"PURCHASE PRICE ALLOCATION",null,null,null,null,null,null,null,null,"INFORMATION/COMMENTS"]
[]
[null,"Name of entity acquired:",null,null,null,null,0,null,null,null,"Fetched from sheet 1"]
[null,"Currency (all amounts in thousands):",null,null,null,null,null,null,null,null,"e.g: AUD, EUR, USD, SEK etc."]
[]
["2a)","Acquisition cost / Purchase price",null,null,null,null,null,null,null,null,"All amounts at fair value at exchange date."]
[]
[null,"Acquisition cost according to purchase agreement",null,null,null,null,null,"Amount"]
[null,"Fair value of assets (cash and other) given/to be given"]
[null,"Fair value of liabilities incurred / assumed"]
[null,"Fair value of own equity instruments issued by the acquirer"]
[null,"TOTAL ACQUISITION COST / PURCHASE PRICE",null,null,null,null,null,null,{"$f":"SUM(H11:H13)","v":0}]
[]
[null,null,null,null,null,null,"Transaction"]
[null,"Transaction dates / maturity of purchase price",null,null,null,null,"date","Amount"]
[null,"Payment 1",null,null,null,null,null,null,null,null,"Exchange date = the date of each transaction. Format: YYY-MM-DD, e.g. 2007-01-01."]
[null,"Payment 2",null,null,null,null,null,null,null,null,"Acquisition date = the date on which the acquirer obtains control of the acquiree."]
[null,"Payment 3"]
[null,"Payment 4"]
[null,"Payment 5"]
[null,"Payment 6"]
[null,"TOTAL ACQUISITION COST / PURCHASE PRICE",null,null,null,null,null,null,{"$f":"SUM(H18:H23)","v":0},null,"Validation (= 0)",{"$f":"I14-I24","v":0}]
[]
[]
["2b)","Change in valuation of deferred considerations after the acquisition date"]
[null,null,null,null,null,null,"Valuation"]
[null,null,null,null,null,null,"date","Amount"]
[null,null,null,null,null,null,null,null,null,null,"Booked in account 26500 - Extraordinary Items Group"]
[]
[]
[null,"Sum",null,null,null,null,null,null,{"$f":"SUM(H30:H32)","v":0}]
[]
[]
["2c)","Identifiable assets, liabilities and contingent liabilities"]
["Report in thousands local currency",null,null,null,null,"in base entity",null,"in acq register","2016-05-31",null,null,null,null,null,null,null,"Sep",null,null,null,null,"September"]
[null,null,null,null,null,"Local/","Adjustments","Fair",null,null,"Fair value adjustments in OB shall be accompanied by deferred tax entries."]
[null,"HFM",null,null,null,"statutory","to IFRS/","value","Acquired",null,"Exception: non-current assets held for sale => fair value less selling cost.",null,null,null,null,null,"L'Curr","L'Curr/1000","GAAP","Closing",null,"EUR"]
["i)","account","ASSETS",null,null,"accounts","AA GAAP","adjustments","balance",null,"\"Carrying amount\" = amount in acquirees books at the acquisition date",null,null,null,null,null,null,null,"adjustments","balance"]
[null,63100,"Goodwill",null,null,0,null,null,{"$f":"SUM(F41:H41)","v":0},null,"Goodwill already in the books of the acquiree",null,null,null,null,null,0,0,null,{"$f":"Q41+S41","v":0},null,{"$f":"T41*$V$1","v":0}]
[null,63300,"Brand with indefinite life","Useful life, years:",null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,63400,"Brand",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,63500,"Software",null,null,122.2847,null,null,122.2847,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B44)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B44))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,63600,"Technology",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,63700,"Customer relations",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,63800,"Projects in progress",null,null,177,null,null,177,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B47)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B47))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,63200,"Other Intangible rights",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,null,"TOTAL INTANGIBLE ASSETS",null,null,{"$f":"SUM(F41:F48)","v":299.28469999999999},{"$f":"SUM(G41:G48)","v":0},{"$f":"SUM(H41:H48)","v":0},{"$f":"SUM(I41:I48)","v":299.28469999999999},null,null,null,null,null,null,null,{"$f":"SUM(Q41:Q48)","v":{"$error":"#NAME?"}},{"$f":"SUM(R41:R48)","v":{"$error":"#NAME?"}},{"$f":"SUM(S41:S48)","v":0},{"$f":"SUM(T41:T48)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V41:V48)","v":{"$error":"#NAME?"}}]
[null,64300,"Buildings",null,null,2867.9473500000004,null,null,{"$f":"SUM(F50:H50)","v":2867.9473500000004},null,null,null,null,null,null,null,{"$f":"ESLDHFM(B50)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B50))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q50+S50","v":{"$error":"#NAME?"}},null,{"$f":"T50*$V$1","v":{"$error":"#NAME?"}}]
[null,64400,"Land & land improvements",null,null,434.50153,-52.6,null,381.90152999999998,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B51)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B51))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,64200,"Machinery",null,null,3162.0008900000021,-529.52188721899574,null,2632.4790027810063,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B52)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B52))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,64250,"Equipment",null,null,290.94449000000009,"                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        ",null,290.94449000000009,null,null,null,null,null,null,null,{"$f":" ESLDHFM(B53)","v":{"$error":"#NAME?"}},{"$f":"( ESLDHFM(B53))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,64100,"Construction in progress",null,null,749.88697999999999,null,null,749.88697999999999,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B54)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B54))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,64500,"Other tangible assets",null,null,49.298950000000119,null,null,49.298950000000119,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B55)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B55))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,null,"TOTAL TANGIBLE FIXED ASSETS",null,null,{"$f":"SUM(F50:F55)","v":7554.5801900000033},{"$f":"SUM(G50:G55)","v":-582.12188721899577},{"$f":"SUM(H50:H55)","v":0},{"$f":"SUM(I50:I55)","v":6972.4583027810068},null,null,null,null,null,null,null,{"$f":"SUM(Q50:Q55)","v":{"$error":"#NAME?"}},{"$f":"SUM(R50:R55)","v":{"$error":"#NAME?"}},{"$f":"SUM(S50:S55)","v":0},{"$f":"SUM(T50:T55)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V50:V55)","v":{"$error":"#NAME?"}}]
[null,61100,"Shares in subsidiaries",null,null,null,null,null,{"$f":"SUM(F57:H57)","v":0}]
[null,61200,"Shares in associated companies",null,null,null,null,null,{"$f":"SUM(F58:H58)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q58+S58","v":0},null,{"$f":"T58*$V$1","v":0}]
[null,null,"TOTAL SHARES",null,null,{"$f":"SUM(F57:F58)","v":0},{"$f":"SUM(G57:G58)","v":0},{"$f":"SUM(H57:H58)","v":0},{"$f":"SUM(I57:I58)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(Q57:Q58)","v":0},{"$f":"SUM(R57:R58)","v":0},{"$f":"SUM(S57:S58)","v":0},{"$f":"SUM(T57:T58)","v":0},null,{"$f":"SUM(V57:V58)","v":0}]
[null,61300,"Other shares & participations",null,null,null,null,null,{"$f":"SUM(F60:H60)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q60+S60","v":0},null,{"$f":"T60*$V$1","v":0}]
[null,"62100EXT","Long-term interest-bearing investments, ext",null,null,null,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"62100IG","Long-term interest-bearing investments, IG",null,null,null,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"62200EXT","Long-term non-interest-bearing receivables, ext",null,null,null,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"62200IG","Long-term non-interest-bearing receivables, IG",null,null,null,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,62500,"Advances paid - financial assets",null,null,null,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,null,"OTHER FINANCIAL ASSETS",null,null,{"$f":"SUM(F60:F65)","v":0},{"$f":"SUM(G60:G65)","v":0},{"$f":"SUM(H60:H65)","v":0},{"$f":"SUM(I60:I65)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(Q60:Q65)","v":0},{"$f":"SUM(R60:R65)","v":0},{"$f":"SUM(S60:S65)","v":0},{"$f":"SUM(T60:T65)","v":0},null,{"$f":"SUM(V60:V65)","v":0}]
[null,62600,"Deferred tax receivables",null,null,0,null,null,{"$f":"SUM(F67:H67)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q67+S67","v":0},null,{"$f":"T67*$V$1","v":0}]
[null,null,"TOTAL FINANCIAL ASSETS",null,null,{"$f":"SUM(F66:F67)","v":0},{"$f":"SUM(G66:G67)","v":0},{"$f":"SUM(H66:H67)","v":0},{"$f":"SUM(I66:I67)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(Q66:Q67)","v":0},{"$f":"SUM(R66:R67)","v":0},{"$f":"SUM(S66:S67)","v":0},{"$f":"SUM(T66:T67)","v":0},null,{"$f":"SUM(V66:V67)","v":0}]
[null,null,"TOTAL FIXED ASSETS",null,null,{"$f":"F49+F56+F59+F68","v":7853.8648900000035},{"$f":"G49+G56+G59+G68","v":-582.12188721899577},{"$f":"H49+H56+H59+H68","v":0},{"$f":"I49+I56+I59+I68","v":7271.7430027810069},null,null,null,null,null,null,null,{"$f":"Q49+Q56+Q59+Q68","v":{"$error":"#NAME?"}},{"$f":"R49+R56+R59+R68","v":{"$error":"#NAME?"}},{"$f":"S49+S56+S59+S68","v":0},{"$f":"T49+T56+T59+T68","v":{"$error":"#NAME?"}},null,{"$f":"V49+V56+V59+V68","v":{"$error":"#NAME?"}}]
[]
[null,55100,"Material and supplies",null,null,2488.0293200000169,-750,null,{"$f":"SUM(F71:H71)","v":1738.0293200000169},null,null,null,null,null,null,null,{"$f":"ESLDHFM(B71)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B71))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q71+S71","v":{"$error":"#NAME?"}},null,{"$f":"T71*$V$1","v":{"$error":"#NAME?"}}]
[null,55200,"Work in progress",null,null,7.3446099999996406,null,null,{"$f":"SUM(F72:H72)","v":7.3446099999996406},null,null,null,null,null,null,null,0,0,null,{"$f":"Q72+S72","v":0},null,{"$f":"T72*$V$1","v":0}]
[null,"55300EXT","Finished goods, ext",null,null,638.68221999999946,null,null,{"$f":"SUM(F73:H73)","v":638.68221999999946},null,null,null,null,null,null,null,{"$f":"ESLDHFM(B73)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B73))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q73+S73","v":{"$error":"#NAME?"}},null,{"$f":"T73*$V$1","v":{"$error":"#NAME?"}}]
[null,"55300IG","Finished goods, ig",null,null,0,null,null,{"$f":"SUM(F74:H74)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q74+S74","v":0},null,{"$f":"T74*$V$1","v":0}]
[null,54500,"Advances paid - inventory",null,null,4.0060199999999995,null,null,{"$f":"SUM(F75:H75)","v":4.0060199999999995},null,null,null,null,null,null,null,{"$f":"ESLDHFM(B75)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B75))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q75+S75","v":{"$error":"#NAME?"}},null,{"$f":"T75*$V$1","v":{"$error":"#NAME?"}}]
[null,null,"TOTAL INVENTORIES",null,null,{"$f":"SUM(F71:F75)","v":3138.0621700000156},{"$f":"SUM(G71:G75)","v":-750},{"$f":"SUM(H71:H75)","v":0},{"$f":"SUM(I71:I75)","v":2388.0621700000156},null,null,null,null,null,null,null,{"$f":"SUM(Q71:Q75)","v":{"$error":"#NAME?"}},{"$f":"SUM(R71:R75)","v":{"$error":"#NAME?"}},{"$f":"SUM(S71:S75)","v":0},{"$f":"SUM(T71:T75)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V71:V75)","v":{"$error":"#NAME?"}}]
[null,"53100EXT","Accounts receivable - trade, ext",null,null,1686.0025900000003,-200,null,{"$f":"SUM(F77:H77)","v":1486.0025900000003},null,null,null,null,null,null,null,{"$f":" ESLDHFM(B77)","v":{"$error":"#NAME?"}},{"$f":" (ESLDHFM(B77))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q77+S77","v":{"$error":"#NAME?"}},null,{"$f":"T77*$V$1","v":{"$error":"#NAME?"}}]
[null,"53100IG","Accounts receivable - trade, ig",null,null,0,null,null,{"$f":"SUM(F78:H78)","v":0},null,null,null,null,null,null,null,{"$f":"ESLDHFM(B78)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B78))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q78+S78","v":{"$error":"#NAME?"}},null,{"$f":"T78*$V$1","v":{"$error":"#NAME?"}}]
[null,null,"TOTAL ACCOUNTS RECEIVABLE",null,null,{"$f":"SUM(F77:F78)","v":1686.0025900000003},{"$f":"SUM(G77:G78)","v":-200},{"$f":"SUM(H77:H78)","v":0},{"$f":"SUM(I77:I78)","v":1486.0025900000003},null,null,null,null,null,null,null,{"$f":"SUM(Q77:Q78)","v":{"$error":"#NAME?"}},{"$f":"SUM(R77:R78)","v":{"$error":"#NAME?"}},{"$f":"SUM(S77:S78)","v":0},{"$f":"SUM(T77:T78)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V77:V78)","v":{"$error":"#NAME?"}}]
[null,"54100IG","S-t interest non-interest bearing rec, ig",null,null,0,null,null,{"$f":"SUM(F80:H80)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q80+S80","v":0},null,{"$f":"T80*$V$1","v":0}]
[null,"54200EXT","Accrued interest income, ext",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"54200IG","Accrued interest income, IG",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,54300,"Prepaid expenses and accrued income",null,null,34.878799999999991,null,null,34.878799999999991,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B83)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B83))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,54350,"Derivatives - unrealized gains",null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,0,null,0]
[null,54400,"Income tax claims",null,null,95,-95,null,0,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B85)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B85))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,"54600EXT","Other current assets, ext",null,null,49.618620000000199,null,null,49.618620000000199,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B86)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B86))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,"54600IG","Other current assets, ig",null,null,0,0,0,0,null,null,null,null,null,null,null,{"$f":"ESLDHFM(B87)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B87))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,"52100EXT","S-t interest bearing investments, ext",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"52100IG","S-t interest bearing investments, ig",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,null,"OTHER CURRENT RECEIVABLES AND INVESTMENTS",null,null,{"$f":"SUM(F80:F89)","v":179.49742000000018},{"$f":"SUM(G80:G89)","v":-95},{"$f":"SUM(H80:H89)","v":0},{"$f":"SUM(I80:I89)","v":84.49742000000019},null,null,null,null,null,null,null,{"$f":"SUM(Q80:Q89)","v":{"$error":"#NAME?"}},{"$f":"SUM(R80:R89)","v":{"$error":"#NAME?"}},{"$f":"SUM(S80:S89)","v":0},{"$f":"SUM(T80:T89)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V80:V89)","v":{"$error":"#NAME?"}}]
[null,56000,"Assets discontinued operations",null,null,0,null,null,{"$f":"SUM(F91:H91)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q91+S91","v":0},null,{"$f":"T91*$V$1","v":0}]
[null,null,"TOTAL INVENTORIES AND RECEIVABLES",null,null,{"$f":"F76+F79+F90+F91","v":5003.5621800000163},{"$f":"G76+G79+G90+G91","v":-1045},{"$f":"H76+H79+H90+H91","v":0},{"$f":"I76+I79+I90+I91","v":3958.5621800000158},null,null,null,null,null,null,null,{"$f":"Q76+Q79+Q90+Q91","v":{"$error":"#NAME?"}},{"$f":"R76+R79+R90+R91","v":{"$error":"#NAME?"}},{"$f":"S76+S79+S90+S91","v":0},{"$f":"T76+T79+T90+T91","v":{"$error":"#NAME?"}},null,{"$f":"V76+V79+V90+V91","v":{"$error":"#NAME?"}}]
[]
[null,"51000EXT","Cash and bank",null,null,2117.48783,null,null,{"$f":"SUM(F94:H94)","v":2117.48783},null,null,null,null,null,null,null,{"$f":"ESLDHFM(B94)","v":{"$error":"#NAME?"}},{"$f":"(ESLDHFM(B94))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q94+S94","v":{"$error":"#NAME?"}},null,{"$f":"T94*$V$1","v":{"$error":"#NAME?"}}]
[null,51100,"Cash in transit",null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,null,{"$f":"Q95+S95","v":0},null,{"$f":"T95*$V$1","v":0}]
[null,51200,"S-t interest-bearing inv, ext",null,null,0,null,null,null,null,null,null,null,null,null,null,0,0,null,{"$f":"Q96+S96","v":0},null,{"$f":"T96*$V$1","v":0}]
[null,"51000IG","Cash pool receivable, IG",null,null,0,null,null,{"$f":"SUM(F97:H97)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q97+S97","v":0},null,{"$f":"T97*$V$1","v":0}]
[null,null,"TOTAL CASH AND CASH EQUIVALENTS",null,null,{"$f":"SUM(F94:F97)","v":2117.48783},{"$f":"SUM(G94:G97)","v":0},{"$f":"SUM(H94:H97)","v":0},{"$f":"SUM(I94:I97)","v":2117.48783},null,null,null,null,null,null,null,{"$f":"SUM(Q94:Q97)","v":{"$error":"#NAME?"}},{"$f":"SUM(R94:R97)","v":{"$error":"#NAME?"}},{"$f":"SUM(S94:S97)","v":0},{"$f":"SUM(T94:T97)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V94:V97)","v":{"$error":"#NAME?"}}]
[null,null,"TOTAL ASSETS",null,null,{"$f":"F69+F98+F92","v":14974.914900000018},{"$f":"G69+G98+G92","v":-1627.1218872189957},{"$f":"H69+H98+H92","v":0},{"$f":"I69+I98+I92","v":13347.793012781021},null,null,null,null,null,null,null,{"$f":"Q69+Q98+Q92","v":{"$error":"#NAME?"}},{"$f":"R69+R98+R92","v":{"$error":"#NAME?"}},{"$f":"S69+S98+S92","v":0},{"$f":"T69+T98+T92","v":{"$error":"#NAME?"}},null,{"$f":"V69+V98+V92","v":{"$error":"#NAME?"}}]
[null,null,null,null,null,"Local/","Adjustments","Fair"]
[null,"HFM",null,null,null,"statutory","to IFRS/","value","Acquired"]
[null,"account","EQUITY",null,null,"accounts","AA GAAP","adjustments","balance"]
[null,93100,"Share capital",null,null,1100,null,null,{"$f":"SUM(F103:H103)","v":1100},null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B103)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B103))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q103+S103","v":{"$error":"#NAME?"}},null,{"$f":"T103*$V$1","v":{"$error":"#NAME?"}}]
[null,93200,"Other contributed capital",null,null,1532.10942,-1532.1094200000002,null,0,null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B104))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B104))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,93300,"Translation difference",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,93400,"Retained earnings",null,null,10033.34102,348,null,10381.34102,null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B106)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B106))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,93500,"NET INCOME",null,null,1123.6951900000006,-177,null,946.69519000000059,null,"Net income current financial year up to acquisition date (January current year => acquisition date).",null,null,null,null,null,{"$f":"-ESLDHFM(B107)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B107))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,93600,"Translation diff avg / end (net income)",null,null,0,null,null,0,null,"For asset deals: Enter the acquired net assets in this line",null,null,null,null,null,0,0,null,0,null,0]
[null,null,"TOTAL EQUITY",null,null,{"$f":"SUM(F103:F108)","v":13789.145630000001},{"$f":"SUM(G103:G108)","v":-1361.1094200000002},{"$f":"SUM(H103:H108)","v":0},{"$f":"SUM(I103:I108)","v":12428.03621},null,null,null,null,null,null,null,{"$f":"SUM(Q103:Q108)","v":{"$error":"#NAME?"}},{"$f":"SUM(R103:R108)","v":{"$error":"#NAME?"}},{"$f":"SUM(S103:S108)","v":0},{"$f":"SUM(T103:T108)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V103:V108)","v":{"$error":"#NAME?"}}]
[null,93200,"Non-controlling interest",null,null,null,null,null,{"$f":"SUM(F110:H110)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q110+S110","v":0},null,{"$f":"T110*$V$1","v":0}]
[null,null,"TOTAL EQUITY incl NCI",null,null,{"$f":"SUM(F109:F110)","v":13789.145630000001},{"$f":"SUM(G109:G110)","v":-1361.1094200000002},{"$f":"SUM(H109:H110)","v":0},{"$f":"SUM(I109:I110)","v":12428.03621},null,null,null,null,null,null,null,{"$f":"SUM(Q109:Q110)","v":{"$error":"#NAME?"}},{"$f":"SUM(R109:R110)","v":{"$error":"#NAME?"}},{"$f":"SUM(S109:S110)","v":0},{"$f":"SUM(T109:T110)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V109:V110)","v":{"$error":"#NAME?"}}]
[]
[null,null,"LIABILITIES"]
[null,"84000EXT","L-T interest-bearing loans, ext",null,null,0,null,null,{"$f":"SUM(F114:H114)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q114+S114","v":0},null,{"$f":"T114*$V$1","v":0}]
[null,"84000IG","L-T interest-bearing loans, IG",null,null,0,null,null,{"$f":"SUM(F115:H115)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q115+S115","v":0},null,{"$f":"T115*$V$1","v":0}]
[null,null,"TOTAL LONG-TERM LOANS",null,null,{"$f":"SUM(F114:F115)","v":0},{"$f":"SUM(G114:G115)","v":0},{"$f":"SUM(H114:H115)","v":0},{"$f":"SUM(I114:I115)","v":0},null,null,null,null,null,null,null,{"$f":"SUM(Q114:Q115)","v":0},{"$f":"SUM(R114:R115)","v":0},{"$f":"SUM(S114:S115)","v":0},{"$f":"SUM(T114:T115)","v":0},null,{"$f":"SUM(V114:V115)","v":0}]
[]
[null,87100,"Provisions for PRI pensions (Sw.)",null,null,0,null,null,{"$f":"SUM(F118:H118)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q118+S118","v":0},null,{"$f":"T118*$V$1","v":0}]
[null,87200,"Provisions for other pensions",null,null,248.23382999999998,null,null,248.23382999999998,null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B119)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B119))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,87300,"L-T tax provisions",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"87430T","L-T restructuring provisions",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"87400T","L-T other provisions",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,84100,"L-T def considerations",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"86000EXT","L-T non-interest bearing liabilities, ext",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"86000IG","L-T non-interest bearing liabilities, IG",null,null,0,null,null,0,null,"Restructuring provisions are not allowed unless ",null,null,null,null,null,0,0,null,0,null,0]
[null,88100,"L-T advances received",null,null,0,null,null,0,null,"the committment existed in the acquiree at the acquisition.",null,null,null,null,null,0,0,null,0,null,0]
[null,null,"OTHER NON-CURRENT LIABILITIES AND PROVISIONS",null,null,{"$f":"SUM(F118:F126)","v":248.23382999999998},{"$f":"SUM(G118:G126)","v":0},{"$f":"SUM(H118:H126)","v":0},{"$f":"SUM(I118:I126)","v":248.23382999999998},null,null,null,null,null,null,null,{"$f":"SUM(Q118:Q126)","v":{"$error":"#NAME?"}},{"$f":"SUM(R118:R126)","v":{"$error":"#NAME?"}},{"$f":"SUM(S118:S126)","v":0},{"$f":"SUM(T118:T126)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V118:V126)","v":{"$error":"#NAME?"}}]
[null,88000,"Deferred tax liabilities",null,null,369.52271999999999,-288,null,{"$f":"SUM(F128:H128)","v":81.522719999999993},null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B128)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B128))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q128+S128","v":{"$error":"#NAME?"}},null,{"$f":"T128*$V$1","v":{"$error":"#NAME?"}}]
[null,null,"TOTAL LONG-TERM LIABILITIES",null,null,{"$f":"F127+F128","v":617.75654999999995},{"$f":"G127+G128","v":-288},{"$f":"H127+H128","v":0},{"$f":"I127+I128","v":329.75654999999995},null,null,null,null,null,null,null,{"$f":"Q127+Q128","v":{"$error":"#NAME?"}},{"$f":"R127+R128","v":{"$error":"#NAME?"}},{"$f":"S127+S128","v":0},{"$f":"T127+T128","v":{"$error":"#NAME?"}},null,{"$f":"V127+V128","v":{"$error":"#NAME?"}}]
[]
[null,"81000EXT","Short-term interest-bearing loans, EXT",null,null,81,null,null,{"$f":"SUM(F131:H131)","v":81},null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B131)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B131))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q131+S131","v":{"$error":"#NAME?"}},null,{"$f":"T131*$V$1","v":{"$error":"#NAME?"}}]
[null,"81000IG","Short-term interest-bearing loans, IG",null,null,0,null,null,{"$f":"SUM(F132:H132)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q132+S132","v":0},null,{"$f":"T132*$V$1","v":0}]
[null,"85000EXT","Bank overdraft",null,null,0,null,null,{"$f":"SUM(F133:H133)","v":0},null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B133))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B133))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q133+S133","v":{"$error":"#NAME?"}},null,{"$f":"T133*$V$1","v":{"$error":"#NAME?"}}]
[null,"85000IG","Cash pool overdraft, IG",null,null,0,null,null,{"$f":"SUM(F134:H134)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q134+S134","v":0},null,{"$f":"T134*$V$1","v":0}]
[null,null,"SHORT-TERM LOANS",null,null,{"$f":"SUM(F131:F134)","v":81},{"$f":"SUM(G131:G134)","v":0},{"$f":"SUM(H131:H134)","v":0},{"$f":"SUM(I131:I134)","v":81},null,null,null,null,null,null,null,{"$f":"SUM(Q131:Q134)","v":{"$error":"#NAME?"}},{"$f":"SUM(R131:R134)","v":{"$error":"#NAME?"}},{"$f":"SUM(S131:S134)","v":0},{"$f":"SUM(T131:T134)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V131:V134)","v":{"$error":"#NAME?"}}]
[null,"82000EXT","Accounts payable, ext",null,null,183.89148000000012,null,null,{"$f":"SUM(F136:H136)","v":183.89148000000012},null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B136))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B136))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q136+S136","v":{"$error":"#NAME?"}},null,{"$f":"T136*$V$1","v":{"$error":"#NAME?"}}]
[null,"82000IG","Accounts payable, IG",null,null,0,null,null,{"$f":"SUM(F137:H137)","v":0},null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B137))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B137))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q137+S137","v":{"$error":"#NAME?"}},null,{"$f":"T137*$V$1","v":{"$error":"#NAME?"}}]
[null,null,"TOTAL ACCOUNTS PAYABLE",null,null,{"$f":"SUM(F136:F137)","v":183.89148000000012},{"$f":"SUM(G136:G137)","v":0},{"$f":"SUM(H136:H137)","v":0},{"$f":"SUM(I136:I137)","v":183.89148000000012},null,null,null,null,null,null,null,{"$f":"SUM(Q136:Q137)","v":{"$error":"#NAME?"}},{"$f":"SUM(R136:R137)","v":{"$error":"#NAME?"}},{"$f":"SUM(S136:S137)","v":0},{"$f":"SUM(T136:T137)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V136:V137)","v":{"$error":"#NAME?"}}]
[null,81300,"S-T tax provisions",null,null,0,null,null,{"$f":"SUM(F139:H139)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q139+S139","v":0},null,{"$f":"T139*$V$1","v":0}]
[null,"81430T","S-T restructuring provisions",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"81400T","S-T other provisions",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,81100,"S-T def considerations",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"831000EXT","Short-term non interest-bearing liabilities, ext",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"831000IG","Short-term non interest-bearing liabilities, IG",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"83200EXT","Accrued interest expenses, ext",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,"83200IG","Accrued interest expenses, IG",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,83300,"Accrued expenses and prepaid  income",null,null,{"$f":"SUM(F148:F153)","v":286.35221999999987},{"$f":"SUM(G148:G153)","v":0},{"$f":"SUM(H148:H153)","v":0},{"$f":"SUM(I148:I153)","v":286.35221999999987},null,null,null,null,null,null,null,{"$f":"SUM(Q148:Q153)","v":{"$error":"#NAME?"}},{"$f":"SUM(R148:R153)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(T148:T153)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V148:V153)","v":{"$error":"#NAME?"}}]
[null,83301,"Personnel related costs",null,null,186.54525999999981,null,null,{"$f":"SUM(F148:H148)","v":186.54525999999981},null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B148))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B148))/1000","v":{"$error":"#NAME?"}},null,{"$f":"Q148+S148","v":{"$error":"#NAME?"}},null,{"$f":"T148*$V$1","v":{"$error":"#NAME?"}}]
[null,83302,"Social charges",null,null,59.158069999999995,null,null,59.158069999999995,null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B149)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B149))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,83303,"Warranty costs",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,83304,"Customer discounts and commissions",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,83305,"Prepaid income",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,83306,"Other accrued expenses",null,null,40.64889000000003,null,null,40.64889000000003,null,null,null,null,null,null,null,{"$f":"-ESLDHFM(B153)","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B153))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,83350,"Derivatives - unrealized losses",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,83400,"Income tax liabilities",null,null,0,22,null,22,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,83500,"Short-term advances received",null,null,13.5594,null,null,13.5594,null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B156))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B156))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,"83600EXT","Other current liabilities, ext",null,null,2.7884100000000003,null,null,2.7884100000000003,null,null,null,null,null,null,null,{"$f":"-(ESLDHFM(B157))","v":{"$error":"#NAME?"}},{"$f":"-(ESLDHFM(B157))/1000","v":{"$error":"#NAME?"}},null,{"$error":"#NAME?"},null,{"$error":"#NAME?"}]
[null,"83600IG","Other current liabilities, IG",null,null,0,null,null,0,null,null,null,null,null,null,null,0,0,null,0,null,0]
[null,null,"OTHER CURRENT LIABILITIES AND PROVISIONS",null,null,{"$f":"SUM(F139:F147)+SUM(F154:F157)","v":302.70002999999986},{"$f":"SUM(G139:G147)+SUM(G154:G157)","v":22},{"$f":"SUM(H139:H147)+SUM(H154:H157)","v":0},{"$f":"SUM(I139:I147)+SUM(I154:I157)","v":324.70002999999986},null,null,null,null,null,null,null,{"$f":"SUM(Q139:Q147)+SUM(Q154:Q157)","v":{"$error":"#NAME?"}},{"$f":"SUM(R139:R147)+SUM(R154:R157)","v":{"$error":"#NAME?"}},{"$f":"SUM(S139:S147)+SUM(S154:S157)","v":0},{"$f":"SUM(T139:T147)+SUM(T154:T157)","v":{"$error":"#NAME?"}},null,{"$f":"SUM(V139:V147)+SUM(V154:V157)","v":{"$error":"#NAME?"}}]
[null,84400,"Liabilities discontinued operations",null,null,0,null,null,{"$f":"SUM(F160:H160)","v":0},null,null,null,null,null,null,null,0,0,null,{"$f":"Q160+S160","v":0},null,{"$f":"T160*$V$1","v":0}]
[null,null,"TOTAL CURRENT LIABILITIES",null,null,{"$f":"F135+F138+F159+F160","v":567.59150999999997},{"$f":"G135+G138+G159+G160","v":22},{"$f":"H135+H138+H159+H160","v":0},{"$f":"I135+I138+I159+I160","v":589.59150999999997},null,null,null,null,null,null,null,{"$f":"Q135+Q138+Q159+Q160","v":{"$error":"#NAME?"}},{"$f":"R135+R138+R159+R160","v":{"$error":"#NAME?"}},{"$f":"S135+S138+S159+S160","v":0},{"$f":"T135+T138+T159+T160","v":{"$error":"#NAME?"}},null,{"$f":"V135+V138+V159+V160","v":{"$error":"#NAME?"}}]
[]
[null,null,"TOTAL LIABILITIES",null,null,{"$f":"F161+F129","v":1185.3480599999998},{"$f":"G161+G129","v":-266},{"$f":"H161+H129","v":0},{"$f":"I161+I129","v":919.34805999999992},null,null,null,null,null,null,null,{"$f":"Q161+Q129","v":{"$error":"#NAME?"}},{"$f":"R161+R129","v":{"$error":"#NAME?"}},{"$f":"S161+S129","v":0},{"$f":"T161+T129","v":{"$error":"#NAME?"}},null,{"$f":"V161+V129","v":{"$error":"#NAME?"}}]
[]
[null,null,"TOTAL EQUITY AND LIABILITIES",null,null,{"$f":"F111+F163","v":14974.493690000001},{"$f":"G111+G163","v":-1627.1094200000002},{"$f":"H111+H163","v":0},{"$f":"I111+I163","v":13347.38427},null,null,null,null,null,null,null,{"$f":"Q111+Q163","v":{"$error":"#NAME?"}},{"$f":"R111+R163","v":{"$error":"#NAME?"}},{"$f":"S111+S163","v":0},{"$f":"T111+T163","v":{"$error":"#NAME?"}},null,{"$f":"V111+V163","v":{"$error":"#NAME?"}}]
[null,null,"Validation Assets vs Liabilities",null,null,{"$f":"F99-F165","v":0.42121000001679931},{"$f":"G99-G165","v":-1.2467218995425355E-2},{"$f":"H99-H165","v":0},{"$f":"I99-I165","v":0.40874278102091921},null,"Validation (= 0)",{"$f":"SUM(F166:H166)","v":0.40874278102137396},"Note: For asset deals the acquired net assets should be entered",null,null,null,{"$f":"Q99-Q165","v":{"$error":"#NAME?"}},{"$f":"R99-R165","v":{"$error":"#NAME?"}},{"$f":"S99-S165","v":0},{"$f":"T99-T165","v":{"$error":"#NAME?"}},null,{"$f":"V99-V165","v":{"$error":"#NAME?"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,"in equity - line Acquired net assets (only for asset deals)"]
[null,null,null,null,null,null,null,"Fair","Acquired"]
["ii)","CONTINGENT LIABILITIES",null,null,null,null,null,"value","balance"]
[null,"Write specification here",null,null,null,null,null,null,null,null,"Identifiable contingent liabilities of the acquiree at the acquisition date."]
[null,"Write specification here",null,null,null,null,null,null,null,null,"A contingent liability is recognised only if its fair value can be measured reliably."]
[null,"Write specification here"]
[null,"TOTAL CONTINGENT LIABILITIES",null,null,null,null,null,null,{"$f":"SUM(H170:H172)","v":0}]
[]
[]
["2d)","Calculation of Goodwill"]
[null,null,null,null,null,null,null,null,"Amount"]
[null,"PURCHASE PRICE",null,null,null,null,null,null,{"$f":"I24","v":0}]
[]
[null,"IDENTIFIABLE ASSETS, LIABILITIES AND CONTINGENT LIABILITIES"]
[null,"Assets",null,null,null,null,null,null,{"$f":"I99","v":13347.793012781021}]
[null,"Liabilities",null,null,null,null,null,null,{"$f":"-I161","v":-589.59150999999997}]
[null,"Net assets acquired",null,null,null,null,null,null,{"$f":"SUM(I181:I182)","v":12758.201502781021}]
[]
[null,"Contingent liabilities",null,null,null,null,null,null,{"$f":"-I173","v":0}]
[null,"Adjustment for minority interest",null,null,null,null,null,null,{"$f":"I110","v":0}]
[null,"ASSETS, LIABILITIES AND CONTINGENT LIABILITIES (NET)",null,null,null,null,null,null,{"$f":"SUM(I183:I186)","v":12758.201502781021}]
[]
[null,"CALCULATED GOODWILL",null,null,null,null,null,null,{"$f":"I178-SUM(I187:I188)","v":-12758.201502781021}]
[]
[]
[]
["2e)","Description of goodwill"]
[null,"Narrative explanation/description of what the goodwill amount represents (intangibles not separated, synergies etc)."]

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