| acquisition | Prior to | Prior to | After |
| in $ millions | Acquirer | Target | Acquirer (consolidated, acquisition method) |
| Current asset | 96 | 32 | 96-9+32 = 119 |
| Total equity | 80 | 16 |
Sunday, April 10, 2011
Acquisition method: consolidated current asset
Acquirer →(45% ownership stake, $9 million in cash)→ Target
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