this area because the determination of fair values in the identifiable assets acquired and liabilities assumed, including the identification of intangible assets, requires significant judgement in estimating the underlying assumptions to be applied. Acquisition of Spark Renewables Group (continued) We performed the following audit procedures: (continued) • Checked the calculation of the provisional goodwill arising from the acquisition, being the difference between the total purchase consideration and the provisional fair values of identification net assets acquired; and • Assessed the adequacy and appropriateness of the disclosures relating to the acquisition in the Group's consolidated financial statements. Acquisitions of Dullarbtons Limited and Elipsgeen Limited We performed the following audit procedures: • Agreed purchase consideration to the share purchase agreements; • Assessed the appropriateness of key assumptions, in particular, asset usefullives, electricity prices and operating expenses, used in the underlying cash flows projections adopted in the PPA exercise by comparing these assumptions against due diligence reports, existing agreements and market outlook; • Engaged our internal valuation experts to perform the following: - assess the appropriateness of the methodology adopted by management in determining the fair value of the identified assets acquired and liabilities assumed in accordance with MFRS 13 “Fair Value Measurement”; and - assess the reasonableness of the discount rates used in the underlying cash flow projections; • Checked the calculation of the provisional goodwill arising from the acquisition, being the difference between the total purchase consideration and the provisional fair values of identification net assets acquired; and • Assessed the adequacy and appropriateness of the disclosures relating to the acquisitions in the Group's consolidated financial statements. Based on the procedures performed above, we did not find any material exceptions to the Directors' judgements with