CERTYNEX IFRS ACADEMY

Lirvane acquires a subsidiary whose cash (1.2 million) exceeds the cash price paid (0.9 million): the subsidiary was very liquid (case data). How should the transaction be presented?

Investing outflow of 0.9 million and operating receipt of 1.2 million for the cash acquired.

No flow, the net balance being favourable.

Net investing inflow of 0.3 million, with the aggregate disclosures in the notes.

Outflow of 0.9 million with no deduction.