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Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination.

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Amount of tangible or intangible assets, including a business or subsidiary of the acquirer transferred by the entity to the former owners of the acquiree. Excludes cash.

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For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid.

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Amount of liability recognized arising from contingent consideration in a business combination.

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The amount of liability arising from an inherited contingency (as defined) which has been recognized as of the acquisition date.

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Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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