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Business Combinations (Tables)
12 Months Ended
Dec. 31, 2022
Text block [abstract]  
Summary of Identifiable Net Assets Acquired, Including Adjustments to Provisional Fair Values
The identifiable net assets acquired, including adjustments to provisional fair values, were as follows:

Other
BarretteacquisitionsTotal
20222022202220212020
$m$m$m$m$m
ASSETS
Non-current assets
Property, plant and equipment
309597906609134
Intangible assets (i)
80917898713131
Equity accounted investments-2828--
Total non-current assets
1,1188031,921740165
Current assets
Inventories24712837515723
Trade and other receivables (ii)
1685922719147
Cash and cash equivalents
814227-
Total current assets
42320162435570
LIABILITIES
Trade and other payables
(148)(47)(195)(143)(21)
Provisions for liabilities
(16)(3)(19)(1)-
Lease liabilities
(48)(59)(107)(88)(12)
Interest-bearing loans and borrowings
-(8)(8)(3)-
Current income tax liabilities
----(1)
Deferred income tax liabilities
(192)(55)(247)(37)-
Total liabilities
(404)(172)(576)(272)(34)
Total identifiable net assets at fair value
1,1378321,969823201
Goodwill arising on acquisition (iii)
7745461,320679157
Total consideration
1,9111,3783,2891,502358
Consideration satisfied by:
Cash payments
1,9111,3643,2751,501351
Deferred consideration (stated at net present cost)
-1010-4
Contingent consideration-4413
Total consideration
1,9111,3783,2891,502358
Net cash outflow arising on acquisition
Cash consideration
1,9111,3643,2751,501351
Less: cash and cash equivalents acquired
(8)(14)(22)(7)-
Total outflow in the Consolidated Statement of Cash Flows
1,9031,3503,2531,494351
Notes (i) to (iii) are set out overleaf.
Disclosure of acquired receivables Trade and other receivables
Gross contractualLoss
amounts due allowanceFair value
202220212020202220212020202220212020
$m
$m
$m
$m
$m
$m
$m
$m
$m
Barrette169--1--168--
Other acquisitions601924711-5919147
Total2291924721-22719147
Acquisition related costs
Acquisition-related costs
202220212020
$m
$m
$m
Barrette27--
Other acquisitions12136
Total39136
The above acquisition-related costs, which exclude post-acquisition integration costs, have been included in operating costs in the Consolidated Income Statement (note 4).
Summary of Number of Acquisitions Completed and Details of Goodwill and Consideration
The following table analyses the 29 acquisitions completed in 2022 (2021: 20 acquisitions; 2020: 17 acquisitions) by reportable segment and provides details of the goodwill and consideration figures arising in each of those segments:

Number of
acquisitions
GoodwillConsideration
Reportable segments
202220212020202220212020202220212020
Continuing operations
$m
$m
$m
$m
$m
$m
Americas Materials
108717223953493694163
Building Products
10761,205417902,652734182
Europe Materials
944341-144177
Total Group from continuing operations
2919171,4116571433,2891,445352
Discontinued operations
Building Products - Building Envelope
-1--17--56-
1,4116741433,2891,501352
Adjustments to provisional fair values of prior year acquisitions
(91)514-16
Total1,3206791573,2891,502358
Summary of Post Acquisition Impact
The post-acquisition impact of acquisitions completed during the year on the Group’s profit for the financial year was as follows:
Other
BarretteacquisitionsTotal
20222022202220212020
Continuing operations
$m
$m
$m
$m
$m
Revenue 347414761524103
(Loss)/profit before tax for the financial year (33)25(8)559
Summary of Revenue and Profit Determined as Though Acquisitions Effected During the Year had been at the Beginning of the Year
The revenue and profit of the Group for the financial year determined in accordance with IFRS as though the acquisitions effected during the year had been at the beginning of the year would have been as follows:

2022 acquisitions
CRH Group excluding 2022 acquisitions
Consolidated Group including acquisitions
$m$m$m
Revenue1,73031,96233,692
Profit before tax for the financial year
513,4773,528