Cardno Limited and its Controlled Entities for the year ended 30 June 2010 34. BUSINESS COMBINATIONS CONTINUED  Notes to the Consolidated Financial Statements  The Group incurred acquisition related costs of $546,593 relating to external legal fees and due diligence costs. These  legal fees and due diligence costs have been included in administrative expenses in the Group’s consolidated statement  of comprehensive income.  The assets and liabilities arising from the acquisitions are as follows:  The acquired businesses contributed revenues of $8,876,918 and net profit after tax of $981,663 to the Group for the  year. The Ecology Lab is a Sydney based consultant specialising in marine and freshwater ecology while Spectrum Survey &  Mapping is a specialist survey firm based in Perth and Kalgoorlie.  (a)  The Group acquired the issued share capital of The Ecology Lab Pty Ltd and Spectrum Survey & Mapping Pty Ltd  with an effective acquisition date of 1 July 2008.  Details of acquisitions  Year ended 30 June 2009  Acquirees’  carrying  amount  $’000  Fair Value  $’000  Cash 674 674 Receivables 3,693 3,693 Inventories 1,985 1,985 Deferred tax assets  -  -  Property, plant and equipment  1,431  1,431  Creditors & borrowings  (3,541) (3,540) Deferred tax liabilities  (42) (42) Provisions (576) (576) Net identifiable assets acquired  3,624 3,624 Outflow of cash to acquire subsidiaries, net of  cash acquired  Cash consideration  26,610  Cash balance acquired  674  Outflow of cash  25,936 $’000 Purchase Consideration  Cash 7,400  Direct costs relating to the acquisitions  122  Total purchase consideration  7,522  Fair value of net identifiable assets acquired  2,987  Goodwill 4,535  Page 66 of 80 