The fair value of Vonpar’s net assets acquired is as follows:
| Final | ||||
|
Total current assets, including cash acquired of Ps. 1,287 |
Ps. | 4,390 | ||
|
Total non-current assets |
11,344 | |||
|
Distribution rights |
14,793 | |||
|
|
|
|||
|
Total assets |
30,527 | |||
|
|
|
|||
|
Total liabilities |
11,708 | |||
|
Net assets acquired |
18,819 | |||
|
Goodwill |
2,173 | |||
|
|
|
|||
|
Total consideration transferred |
Ps. | 20,992 | ||
|
Amount to be paid through Promissory Notes |
(6,992 | ) | ||
|
Cash acquired of Vonpar |
(1,287 | ) | ||
|
Amount recognized as embedded financial instrument |
485 | |||
|
|
|
|||
|
Net cash paid |
13,198 | |||
|
|
|
|||
| (1) | As a result of the purchase price allocation which was finalized in 2017, additional fair value adjustments from those recognized in 2016 have been recognized as follow: Total non-current assets amounted of Ps. 490, distribution rights of Ps. 5,192 and goodwill of Ps. (6,168). |