The Brezolan group acquires Quessaro. At the acquisition date, a warehouse is recognised at its fair value of 4,600,000, its tax base remaining 3,400,000; a customer list not recognised by Quessaro is recognised at 900,000, with a nil tax base. The applicable tax rate is 25%. Compute the deferred tax liability arising from these adjustments.
- Fair value of the warehouse
- 4,600,000
- Tax base of the warehouse
- 3,400,000
- Fair value of the customer list
- 900,000
- Tax rate (%)
- 25 %