109 Cloudberry Annual report 2022 Financial statements Purchase price allocation for the acquisitions in 2022 NOK million Captiva Group Tinnkraft AS Bøen Kraft AS Enestor AS 1 Total Acquisition date 07.01.2022 01.02.2022 09.06.2022 01.06.2022 Voting rights/shareholding acquired through the acquisition 60% 100% 100% 26% Total voting rights after the acqusition 60% 100% 100% 51% Non-controlling interests 40% - - 49% Consideration Cash 51 28 85 5 168 Shares 51 - 16 - 67 Total acquisition cost 101 28 102 5 235 Book value of net assets (se table below) 37 5 (11) 4 35 Identification of excess value. attributable to: Intangible assets 47 - - - 47 Property, plant and equipment 1 30 144 - 174 Inventory - - - - - Other 2 - - - 2 Gross excess value 50 30 144 - 224 Deferred tax on excess value (11) (7) (32) - (49) Net excess value 39 23 112 - 175 Fair value of net acquired assets excluding goodwill 77 28 102 4 210 Of which Non controlling interest 33 - - 3 35 Controlling interests 44 28 102 1 174 Total acquisition cost (controlling interest) 101 28 102 5 235 Fair value of net aquired assets ex goodwill (controlling interest) 44 28 102 1 174 Goodwill (controlling interest) 57 - - 4 62 Goodwill (non controlling interest) 38 - - 3 41 Goodwill (100%) 95 - - 7 103 Total non controlling interest 71 - - 6 77 1 Ownership through Captiva Group
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