| Summary the recognized amounts of assets acquired and liabilities assumed at the date of acquisition |
| | | | | RMB’000 | Cash and cash equivalents | | 4,323 | Trade and other receivables | | 65,528 | Inventories | | 38,521 | Trade and other payables | | (54,466) | Contract liabilities | | (48) | Loans and borrowings | | (38,246) | | | | Total identifiable net assets at fair value | | 15,612 | | | | Goodwill on acquisition (Note 14) | | 23,419 | | | | Fair value of previously held 49% equity interest | | 16,346 | Satisfied by offset of an existing receivable due | | 22,685 |
An analysis of the cash flows in respect of the acquisition of a subsidiary is as follows: | | | | | RMB’000 | | | | Cash consideration | | — | Cash and bank balances acquired | | 4,323 | | | | Total net cash inflow included in cash flows from investing activities | | 4,323 |
| | | | | RMB’000 | | | | Property, plant and equipment (Note 11) | | 20,721 | Interest in an equity-accounted investee | | 4,890 | Cash and cash equivalents | | 3,497 | Trade and other receivables | | 18,986 | Inventories | | 24,198 | Trade and other payables | | (41,896) | Contract liabilities | | (1,789) | Loans and borrowings | | (12,522) | | | | Total identifiable net assets at fair value | | 16,085 | | | | Goodwill on acquisition (Note 14) | | 181,371 | | | | Satisfied by cash | | 197,456 |
An analysis of the cash flows in respect of the acquisition of a subsidiary is as follows: | | | | | RMB’000 | | | | Cash consideration | | (197,456) | Cash and bank balances acquired | | 3,497 | | | | Total net cash outflow included in cash flows from investing activities | | (193,959) |
| | | | | RMB’000 | Property, plant and equipment (Note 11) | | 103 | Intangible assets (Note 13) | | 75,000 | Cash and cash equivalents | | 3,460 | Trade and other receivables | | 1,565 | Trade and other payables | | (3,090) | Contract liabilities | | (7) | Current taxation | | (363) | | | | Total identifiable net assets at fair value | | 76,668 | | | | Non-controlling interest | | 36,988 | Satisfied by cash | | 39,680 |
An analysis of the cash flows in respect of the acquisition of a subsidiary is as follows: | | | | | RMB’000 | Cash consideration | | (39,680) | Cash and bank balances acquired | | 3,460 | Total net cash outflow included in cash flows from investing activities | | (36,220) |
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