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## Notes to the consolidated financial statements 

For the year ended 31 December 2012 

## 4. Business combination continued 

Given the timing of the transaction, at the end of 2011 it was not possible to provide all disclosures required by IFRS 3 (R) as the acquisition accounting including the purchase price allocation (“PPA”) was still in the process of being finalised. The Company completed this during 2012. Therefore in the consolidated financial statements 2011 Dialog reported the results of the PPA on the basis of provisional figures. The final results led to changes to the PPA and numbers 2011 have been retrospectively adjusted. The table below shows the adjustments: 

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From the date of the acquisition until 31 December 2011, SiTel has contributed US$108,780,000 of revenue and US$8,997,000 of net profit after tax to the Group. If the combination had taken place at the beginning of the year, revenues would have been US$120,197,000 and the profit after tax would have been US$6,550,000. 

In connection with the business combination expenses related to employee restructuring measures of US$1,549,000 occurred during the financial year 2012. 

## Purchase consideration 

The total purchase considerations amounted to US$89,218,000. 

## Analysis of cash flows from acquisition 

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Transaction costs of US$3,291,000 have been expensed and are included in administrative expenses. 

