MPL Be v eilig in g sdiens ten, the Netherlands Securit as has acquired all shares in the securit y ser vices compan y MPL Be v eilig in g sdiens ten in the Netherlands. m PL Be v eilig in g sdiens ten has appro ximately 180 emplo y ees, and is oper atin g both within specializ ed guar din g and mobile ser vices. The compan y had at the time of acquisition projected annual sales of appro ximately M SEK 99. G oodwill, which amounts to M SEK 13.9, is mainly related to g eogr aphical co v er a g e and syner g ies. A C QUISITION OF THE B U SINES S IN MPL B E v EILIGINGS d IENS TEN SU MMAR Y B AL ANCE SHEE T AS OF A C QUISITION D A TE J ANU AR Y 1, 2012 M SEK f air v alue acquisition balance Oper atin g non-current assets – Accounts receiv able 11.6 Other assets 6.9 Other liabilities -35.0 T ot al oper atin g capit al emplo y ed -16.5 G oodwill from the acquisition 13.9 Acquisition related int an g ible assets 48.2 T ot al capit al emplo y ed 45.6 Net debt 2.4 T ot al acquired net assets 48.0 P urchase price paid -48.0 Liquid funds in accor dance with acquisition analysis 2.4 T ot al impact on the Group ’ s liquid funds -45.6 All the shares in m PL Be v eilig in g sdiens ten w ere acquired. The acquisition has contributed to tot al sales with M SEK 78.7 and to net income for the y ear with M SEK 1.4. Accounts receiv able includes items not e xpected to be collected amountin g to M SEK 0.4. T r ansaction cos ts amounts to M SEK 0.7. N O TE 16 A cquisitions and div e s titure s o f sub sidiarie s and impairment t e s ting Acquisitions and div es titures of subsidiaries Acquisition calculations are subject to fnal adjus tment up to one y ear after the date of acquisition. T r ansactions with non-controllin g interes ts are specifed in the s t atement of chan g es in shareholder s ’ equit y . T r ansaction cos ts and re v aluation of deferred consider ations are specifed in note 11. 1 R elated to other acquisitions and div es titures for the period and updated pre vious y ear acquisition calcu - lations for the follo win g entities: Omniw atch, Northern In v es tigativ e Associates and Securit y Consult ants Group , the U SA , P ink erton C&I India, India, Adept Securit y and Nisca y ah br and (contr act portfolio), Ser vices S w eden, V armlandsv akt (contr act portfolio), M obile S w eden, PS S and V akt v esenet , Ser vices Nor w a y , Sie - mens M onitorin g (contr act portfolio) and BIJ Securit y (contr act portfolio), Ser vices Denmark, Sec Consult - in g (contr act portfolio), M obile Denmark, Inter fre , Ser vices Finland, Silv ania (contr act portfolio), M obile Finland, Iv erto wski, Ser vices G erman y , Assis t ance Securite Gar dienna g e , Ser vices F r ance , APSG, VIF , Europinter , ECSAS Gar dienna g e , NEO , Pole Protection Pro v ence and SCIS , M obile F r ance , Chubb Securit y Per sonnel, Ser vices UK, S w allo w Securit y , M obile UK, W OP Protect , S witz erland, Pes ti and Scudo (con - tr act portfolio), Aus tria, Cobel guar d, Ser vices Bel g ium, Alarm vision (contr act portfolio) and Br ack elaire (contr act portfolio), Alert Ser vices Bel g ium, Inter seco , Other the Netherlands, Sector Alarm (contr act portfolio), Alert Ser vices the Netherlands, T re z or (contr act portfolio) and M e ga Alarm (contr act portfolio), Poland, Sis tem F T O , Serbia, Guar dian Securit y , M ontene gro , Alarm W es t Group and Adria Ipon Securit y , Bosnia and Herz e g o vina, Securit as Hr v atsk a (former Z v onimir Securit y) and Sigurnos t Buz o v , Croatia, A v e L at Sar g s, L at via, Sensormatic , T urk e y , Brink’ s Guar din g, M orocco , F ue g o R ed, Ar g entina, Pandyr and Atriomar , U rugua y , Ubiq and Risk Control, Peru, Se guricorp , Chile , SG T Se guridad and Alfa Se guridad, Ecuador , CS S Internacional, Cos t a Rica, European Safet y Concepts, Thailand, Le g end Group , Sin gapore , Securit y St andar d Group , Cambodia, Securit as U AE , U nited Ar ab Emir ates, T op Securit y (contr act port - folio), Orbis Securit y Solutions and Securit as SA Holdin g s (div es titure 30 percent), South Africa. R elated also to deferred consider ations paid in the U SA , M e xico , F r ance , UK, Aus tria, Bel g ium, Poland, Bosnia and Herz e g o vina, Croatia, L at via, T urk e y , M orocco , Ar g entina, Chile , Ecuador , Thailand and South Africa. 2 G oodwill that is e xpected to be t ax deductible amounts to M SEK 0.6. 3 Deferred consider ations ha v e been recogniz ed mainly based on an assessment of the future proft abilit y de v elopment in the acquired entities for an a greed period. The net of new deferred consider ations and pa yments made from pre viously recogniz ed deferred consider ations w as M SEK -49.7. T ot al deferred consider ations, short -term and lon g -term, in the Group ’ s balance sheet amount to M SEK 544.2. 4 Income s t atement amounts to M SEK -39.7 and ret ained earnin g s to M SEK -0.4. M SEK P urchase price paid Acquired net debt Enterprise v alue G oodwill 2 Acquisition related int an g ible assets Oper atin g capit al emplo y ed T ot al capit al emplo y ed Share- holder s ’ equit y T ot al MPL Be v eilig in g sdiens ten, the Netherlands -48.0 2.4 -45.6 13.9 48.2 -16.5 45.6 – 45.6 Protect , Croatia 3 -31.9 -7.3 -39.2 23.6 22.8 -7.2 39.2 – 39.2 Chillida Sis temas de Se guridad, Spain -131.6 -55.4 -187.0 103.2 45.4 38.4 187.0 – 187.0 T r ailback, Ar g entina 3 -21.8 0.0 -21.8 20.8 10.3 -9.3 21.8 – 21.8 P T En vironment al Indok ar y a, Indonesia 3 -12.8 0.8 -12.0 14.1 8.3 -10.4 12.0 – 12.0 IS S F acilit y Ser vices, Nor w a y 3 -21.0 – -21.0 – 33.1 -12.1 21.0 – 21.0 F eder al R es guar d, Ar g entina 3 -16.5 – -16.5 28.3 16.1 -27.9 16.5 – 16.5 Other acquisitions, div es titures and adjus tments 1, 3 -263.0 26.4 -236.6 58.1 98.6 120.0 276.7 -40.1 4 236.6 T ot al acquisitions and div es titures -546.6 -33.1 -579.7 262.0 282.8 75.0 619.8 -40.1 579.7 Liquid funds accor din g to acquisition analyses 38.5 T ot al efect on Group ’ s liquid funds -508.1 104 Annual R eport Notes and comments to the consolidated fnancial s t atements Securit as Annual R eport 2012