In order to calculate the deemed residual goodwill, the fair value of the first purchase of 15.88% equity interest on 16 June 2015 and the purchase consideration of the second purchase of 74.19% equity interest on 31 August 2015 are provided by the Management. [Pending to confirm the fair value of previously-held interest with Management]
The fair values of any assets and liabilities not included in the scope of our engagement are based on either the fair values or the book values provided by the Management. Consequently, EY does not accept responsibility for these values/amounts or for their potential impact on the calculated goodwill.
The tables on the left summarise the purchase price allocation to the net tangible assets of EGCOM as of 31 August 2015. The resulting value of the deemed goodwill of THB 123.0 million, which is treated as the residual amount, is provided for illustrative purposes only.