100 Consolidated  Notes to the  Financial  Statements 2010 Acquisition of wind farm development projects Note 42 – Acquisition of subsidiaries and businesses (continued) The accounting for the Mosaic acquisition has only been provisionally determined at the reporting date. Subject to the finalisation of the  provisional acquisition accounting, all identifiable intangible assets have been recognised separately from goodwill. In accordance with the  requirements of AASB 3  Business Combinations , the consolidated entity has 12 months from the date of acquisition to finalise its acquisition  accounting, and therefore the information presented should be considered provisional. On 17 June 2009, the consolidated entity entered into a sale and purchase agreement with Transfield Services Limited to acquire 100% of  the issued capital of Barn Hill Wind Farm Pty Ltd and the business assets of the Crows Nest wind farm development. The acquisition was  completed on 14 December 2009, on which date the consolidated entity obtained control of Barn Hill Wind Farm Pty Ltd. The consideration  paid comprised cash of $9.0 million. The assets acquired comprised the rights to the Barn Hill wind farm development project in South Australia and the Crows Nest wind farm  development project in Queensland. Acquisition-related costs amounting to $0.4 million were excluded from the consideration paid and were recognised as an expense in the  2010 year, within the ‘other expenses’ line item in the income statement. On 6 April 2010, the consolidated entity acquired the Queensland based boiler and thermal service business, Boilerland, from the privately  owned company, Boilerland Pty Ltd. The consideration paid comprised cash of $0.8 million. Boilerland specialises in programmed maintenance and the manufacture of reconditioned and new steam boilers as well as commercial and  industrial hot and warm water systems. Acquisition of Boilerland Acquisition-related costs amounting to $0.1 million were excluded from the consideration paid and were recognised as an expense in the  2010 year, within the ‘other expenses’ line item in the income statement. The fair value of the identifiable assets and liabilities of each acquisition as at the respective dates of acquisition were as follows: The goodwill arising on the acquisition of Boilerland was attributable to the benefit of expected synergies from integrating the business into  the Merchant Energy segment, future market development opportunities and the technical skills of the Boilerland workforce. The goodwill  was not expected to be deductible for tax purposes. Wind farm development projects Boilerland Total 2010 2010 2010 Net assets acquired  $m $m $m Assets Inventories  – 0.2 0.2 Property, plant and equipment  0.1 0.3 0.4 Intangible assets  8.9 – 8.9 Deferred tax assets  – 0.1 0.1 Liabilities Provisions  – (0.2) (0.2) Fair value of identifiable net assets  9.0 0.4 9.4 Goodwill arising on acquisition  – 0.4 0.4 9.0 0.8 9.8 Consideration transferred Consideration paid in cash  7.0 0.8 7.8 Consideration paid in cash in prior year  2.0  –  2.0 9.0 0.8 9.8 2011 2010 $m $m Net cash outflow on acquisitions Consideration paid in cash  26.6 7.8 Cash and cash equivalent balances acquired  (21.5) – 5.1 7.8