35
Assets acquired and liabilities assumed at the acquisitiondate
The acquisition-date fair values of the assets and liabilities of Gestora de Inversiones
Audiovisuales La Sexta, S.A. were as follows:
Thousands
of euros
Current assets:
62,718
Inventories
21,790
Trade receivables
24,787
Investments in Group companies
13,331
Current financial assets
696
Current prepayments and accrued income
184
Cash and cash equivalents
1,930
Non-current assets:
365,847
Intangible assets
105,111
Property, plant and equipment
615
Investments in Group companies and associates
9,445
Non-current financial assets
8,926
Deferred tax assets (*)
241,596
Non-current trade receivables
154
Current liabilities:
(213,282)
Short-term provisions
(14,079)
Current payables
(6)
Current payables to Group companies and associates
(22,879)
Trade payables
(176,318)
Non-current liabilities:
(99,854)
Deferred tax liabilities (*)
(31,319)
Non-current payables to Group companies and associates
(68,535)
Total fair value of net identifiable assets acquired
115,429
(*) Under current accounting legislation, deferred tax assets and liabilities recognised in a business combination are
not measured at fair value, but rather at their nominal amount.
The gross contractual amount receivable in relation to the accounts receivable acquired, which
related in full to trade receivables and were recognised at their fair value of EUR 24,787
thousand, is EUR 24,795 thousand.
The detail, by year of acquisition, of the intangible assets and property, plant and equipment
included as a result of the merger (excluding the licence and trademark) is as follows (in
thousands of euros):
