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98GUARDIAN MEDIA LIMITED AND ITS SUBSIDIARIESNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 DECEMBER 201527. Capital managementThe primary objective of the Group%u2019s capital management is to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximise shareholder value.The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may adjust dividend payment to shareholders, return capital to shareholders or issue new shares. No changes were made in the objectives, policies or processes during the years ended 31 December 2015 and 31 December 2014.28. Business combinationOn 24 August 2015, the Group acquired as a going concern, 100% of the voting shares of iRadio Inc. a radio broadcasting company that is duly registered and which operates in the Republic of Guyana. The fair value of the assets and liabilities recognised on acquisition is as follows:$%u2019000sNon-current assetsLand and building 4,208Plant, machinery and equipment 2,254Offce furniture and equipment 3586,820Current assets 76Current liabilities (7)Total identifable net assets at fair value 6,889Negative goodwill (544)Purchase consideration transferred 6,345Analysis of cash fows on acquisitionCash paid (2,538)Cash paid into escrow (3,807)Net cash acquired with the subsidiary %u2013Net cash fow on acquisition (6,345)(Expressed in Thousands of Trinidad and Tobago Dollars, except where otherwise stated)(Continued)