31. ACQUISITION/INCORPORATION OF SUBSIDIARIES (CONTINUED) (ii) The following summarises the major classes of consideration transferred, and the recognised amounts of assets acquired and liabilities assumed of Silterra and its subsidiaries (“Silterra Group”) at the acquisition date: (continued) (d) Bargain purchase gain from business combination Group 30.6.2022 RM’000 Fair value of consideration transferred 163,800 Non-controlling interests, based on their proportionate interests 285,538 Less: Fair value of identifiable net assets acquired (713,846) Bargain purchase gain from business combination (264,508) (e) Impact of acquisition on the Group’s results The acquired subsidiaries have contributed the following results to the Group: Group 1.7.2021 to 30.6.2022 RM’000 Revenue 857,668 If the acquisition had taken place at the beginning of the last financial year, the Group’s revenue would have increased by RM64,678,000. 32. DISPOSAL OF AN ASSOCIATE/DERECOGNITION OF A SUBSIDIARY During the financial period, the Group disposed of its entire equity interest in 1Trade (Thailand) Co. Ltd.. In the previous financial year, the Group derecognised its equity interest in DNeX GIS Sdn. Bhd. The financial effects arising from derecognition/disposal were not presented as the financial effects were not material to the Group. Financial Statements DAGANG NeXCHANGE BERHAD 272 NOTES TO THE FINANCIAL STATEMENTS
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