31. ACQUISITION/INCORPORATION OF SUBSIDIARIES (CONTINUED) (iv) The following summarises the major classes of consideration transferred, and the recognised amounts of assets acquired and liabilities assumed of Ping Group at the acquisition date: (a) Fair value of consideration transferred Group 30.6.2021 RM’000 Cash and cash equivalents 169,963 Equity instruments issued (192,368,414 ordinary shares) 139,467 309,430 (b) Identified assets acquired and liabilities assumed Note Group 30.6.2021 RM’000 Property, plant and equipment 3 521,628 Intangible assets 6 974,533 Cash and cash equivalents (restricted) 125,465 Inventories 13,822 Trade and other receivables 143,178 Cash and cash equivalents 13,324 Deferred tax liabilities 10 (422,482) Long-term obligations and provisions 19 (18,115) Provision for decommissioning costs 21 (438,813) Trade and other payables (54,441) Current tax liabilities (26,556) 831,543 (c) Net cash outflow arising from the acquisition of Ping Group Group 30.6.2021 RM’000 Purchase consideration settled in cash and cash equivalents 169,963 Cash and cash equivalents acquired (138,789) 31,174 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) DAGANG NeXCHANGE BERHAD 280
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