a$)$ Haciendo referencia a la nota #$6$ de los estados financieros sobre adquisiciones, $$cu$$les adquisiciones fueron realizadas durante el a$$o $2015?$ Haz un breve resumen.

$6.$ ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND NON$-$CONTROLLING INTERESTS

Accounting for the acquisition of Lasko $($Slovenia$)$

The acquisition of $53\mathrm{.}43$ per cent of the share capital of Pivovarna Lasko $(\text{'}$Lasko$\text{'}),$ the leading

Slovenian brewer for EUR$119\mathrm{.}5$ million completed on $15$ October $2015.$

Restructuring of South African and Namibian operations

On $1$ December $2015,$ HEINEKEN along with Diageo plc and The Ohlthaver & List $(\text{'}$O&L$\text{'})$ group

of companies, the majority shareholder of Namibia Breweries Limited $($NBL$)$ restructured their

respective joint venture operations in South Africa and Namibia as follows:

$$ HEINEKEN, Diageo and NBL closed their distribution joint venture, Brandhouse Beverages

$($Pty$)$ Ltd$.$

$$ HEINEKEN$$s shareholding in DHN Drinks $($Pty$)$ Limited $(\text{'}$DHN$\text{'})$ increased to $75$ per cent and

as a result HEINEKEN obtained control over the South African entities DHN and Sedibeng

Brewery $($Pty$)$ Limited $(\text{'}$Sedibeng$\text{'}).$

$$ HEINEKEN also acquired an additional $15$ per cent stake in NBL from Diageo. NBL

is continued to be accounted for as an associate.

HEINEKEN paid a total net cash consideration of ZAR$1\mathrm{.}9$ billion $($EUR$138$ million$)$ to Diageo.

Prior to the restructuring, HEINEKEN had a $75$ per cent stake in Sedibeng and a $42\mathrm{.}25$ per

cent stake in DHN$.$ Both were accounted for as joint ventures because HEINEKEN had joint

control over the entire South African structure. In accordance with IFRS, the Previously Held

Equity Interest $($PHEI$)$ in the acquired businesses is accounted for at fair value at the date

of acquisition and amounts to EUR$29$ million for DHN and EUR$137$ million for Sedibeng. The

fair value compared to HEINEKEN$$s carrying amount and the release of cumulative amounts

recorded in OCI result in a non$-$cash exceptional gain of EUR$48$ million in DHN and a non$-$cash

exceptional loss of EUR$5$ million in Sedibeng, recognised in Other Income.

Accounting for the acquisition of Desnoes & Geddes $($Jamaica$)$ and GAPL Pte Ltd

On $7$ October $2015,$ HEINEKEN announced that HEINEKEN and Diageo plc $(\text{'}$Diageo$\text{'})$ have

completed a transaction to bring increased focus to their respective beer businesses and

certain licensing arrangements in Jamaica, Malaysia, Singapore and Ghana. The transaction

comprises:

$$ HEINEKEN obtained control of Desnoes & Geddes $(\text{'}$D&G$\text{'})$ by acquiring Diageo$$s $57\mathrm{.}9$ per cent

shareholding in this company, taking its shareholding to $73\mathrm{.}3$ per cent.

$$ HEINEKEN now has full ownership of GAPL Pte Ltd $(\text{'}$GAPL$),$ having acquired

Diageo$$s shareholding, which was slightly lower than $50$ per cent. GAPL owns $51$ per

cent of the issued share capital of Guinness Anchor Berhad $(\text{'}$GAB$\text{'}),$ which is listed on the

Malaysian Stock Exchange. GAPL is also the licensee for Guinness and ABC Stout distribution

for the Singapore market.

$$ HEINEKEN has sold its $20$ per cent ownership stake in Guinness Ghana Breweries Limited

$(\text{'}$GGBL$\text{'})$ to Diageo through the sale of the holding entity of the shares, Heineken Ghanaian

Holdings B$.$V$.(\text{'}$HGH$\text{'}).$

$$ HEINEKEN and Diageo have agreed to enter into licensing agreements for each

other$$s brands currently in the respective portfolios in Jamaica and Ghana.

The total net cash consideration payable by HEINEKEN to Diageo for the Transaction was

USD$780\mathrm{.}5$ million $($EUR$707$ million$).$

Prior to the acquisition, HEINEKEN owned a $15\mathrm{.}4$ per cent stake in D&G and a slightly higher

than $50$ per cent stake in GAPL. Prior to the acquisition, D&G was accounted for as an available

F inancial S tatements $2015$

$57$

Notes to the Consolidated F inancial S tatements

for sale investment and GAPL was accounted for as a joint venture. The PHEI in the acquired

businesses is accounted for at fair value at the date of acquisition and amounts to EUR$26$

million for D&G and EUR$331$ million for GAPL. The fair value of the PHEI of D&G has been

determined using Level $1$ inputs $($the quoted market price$)$ of D&G shares as of the acquisition

date. The fair value compared to HEINEKEN$$s carrying amount and the release of cumulative

amounts recorded in OCI result in a non$-$cash exceptional gain of EUR$18$ million in D&G$,$

recognised in Other net finance income and expense and a non$-$cash exceptional loss of EUR$61$

million in GAPL, recognised in Other Income.

The following table summarises the major classes of consideration transferred and the

recognised provisional amounts of assets acquired and liabilities assumed at the acquisition