| Schedule of purchase consideration, the net assets acquired and goodwill |
Details of the purchase consideration, the estimated net assets acquired and the goodwill resulting from the exchange of interest: | | | | | | | (In current at the | | (In current currency as | Purchase consideration | | acquisition date) | | of September 30, 2025) | Fair value of the interest in Ver TV | | 13,580 | | 18,513 | Compensation receivable | | (3,435) | | (4,683) | Compensation collect in cash | | (2,862) | | (3,902) | Total | | 7,283 | | 9,928 |
The assets and liabilities in millions recognized as a result of the acquisition are as follows: | | | | | | | (In current at | | (In current currency as | | | the acquisition date) | | of September 30, 2025) | Cash and cash equivalents | | 43 | | 59 | Investment | | 3,364 | | 4,586 | Trade receivables | | 635 | | 866 | PP&E (1) | | 9,223 | | 12,571 | Intangible asset (2) | | 1,392 | | 1,898 | Trade payables | | (1,242) | | 1,694 | Other assets / liabilities, net | | (3,224) | | (4,393) | Net identifiable assets acquired | | 10,191 | | 13,893 | Less: Fair value of previous interest in TSMA (50.1%) | | (7,312) | | (9,968) | Add: goodwill | | 4,404 | | 6,003 | Total | | 7,283 | | 9,928 |
| (1) | PP&E: For the determination of fair values, the following approaches were used: a) the market approach (comparative sales) for real estate and vehicles (fixed assets that have a second-hand market) and b) the cost approach (replacement cost new of the identified assets adjusted for physical deterioration, functional and economic obsolescence) for the rest of the fixed assets. |
| (2) | Correspond to the Customer relationship, for the determination of fair values, were used the income approach (discounted cash flow method). |
Details of the purchase consideration, the estimated net assets acquired and the goodwill resulting from the exercise of the call option for 51% of Naperville: | | | | | | | (In current at | | (In current currency as | Purchase consideration | | the acquisition date) | | of September 30, 2025) | Call option | | 3,403 | | 5,479 | Cash Paid | | 11,180 | | 17,995 | Total | | 14,583 | | 23,474 |
The assets and liabilities in millions recognized as a result of the acquisition are as follows: | | | | | | | (In current at | | (In current currency as | | | the acquisition date) | | of September 30, 2025) | Cash and cash equivalents | | 642 | | 1,033 | Investment | | 1,613 | | 2,597 | Trade receivables | | 420 | | 676 | PP&E (1) | | 2,019 | | 3,248 | Intangible assets (2) | | 1,643 | | 2,645 | Trade payables | | (1,343) | | (2,161) | Other assets / liabilities, net | | (2,706) | | (4,266) | Net identifiable assets acquired | | 2,288 | | 3,772 | Less: non-controlling interests | | (1,394) | | (2,297) | Add: goodwill | | 13,689 | | 21,999 | Net assets acquired | | 14,583 | | 23,474 |
| (1) | PP&E: For the determination of fair values, were used the cost approach (replacement cost new of the identified assets adjusted for physical deterioration, functional and economic obsolescence). |
| (2) | Correspond to the Customer relationship, for the determination of fair values, the income approach (discounted cash flow method). |
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