Hessian group purchased 70% of shares of natural. Purchase consideration was 80m in cash and an intangible asset with a fv of 6m and a carrying amount of 4. This was the only intangible disposed of by the hessian group during the period.
nci is measured at fv of 40m at the date of aquisition. Fv of net assets on the aquisition date were 110m.