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## Note 43 – Acquisition of subsidiaries and businesses (continued) 

The fair value of the identifiable assets acquired and liabilities assumed at the respective dates of acquisition were as follows: 

<img src='content_image/242382.jpg'>

The goodwill arising on the acquisition of EKO Energy was attributable to the benefit of expected future market development opportunities and the technical skills of the workforce. The goodwill is not expected to be deductible for tax purposes. 

The accounting for the above acquisitions has only been provisionally determined at the reporting date. Subject to the finalisation of the provisional acquisition accounting, all identifiable intangible assets have been recognised separately from goodwill. In accordance with the requirements of AASB 3 Business Combinations , the consolidated entity has 12 months from the date of acquisition to finalise its acquisition accounting, and therefore the information presented should be considered provisional. 

