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## Replacement share-based payment awards 

The terms of the scheme of arrangement required the Group to exchange equity-settled share-based payment awards held by DKN option holders (the acquiree’s awards) for equity-settled share-based payment awards of the Company (the replacement awards). The details of the acquiree’s awards and replacement awards are as follows: 

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The consideration of the business combination includes $234,000 transferred to option holders of DKN when the acquiree’s awards were replaced by Group awards. 

An amount of $423,000 will be recognised as a post-acquisition compensation cost. The determination of these amounts does not include an estimated rate of forfeiture. See note 31 for further details on the replacement awards. 

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The fair values of intangible assets (customer relationships and brand name) have been determined by an independent valuer. 

