CONTINGENT PAYMENTS IN FINANCIAL STATEMENTS

摘要

Entity C is controlled by Entity B. Key employees of Entity C also hold shares in Entity C. On 31 October 2012, Entity A obtained control of Entity C (the 'business combination'). Per the acquisition agreement, Entity C's shareholders receive ￡4m in cash at the acquisition date plus future cash payments that are contingent upon the earnings of Entity C for the next two years.