IOOF  | Annual Report 2012 Replacement share-based payment awards The terms of the scheme of arrangement required the Group to exchange equity-settled share-based payment awards held by DKN  option holders (the acquiree’s awards) for equity-settled share-based payment awards of the Company (the replacement awards). The  details of the acquiree’s awards and replacement awards are as follows: The consideration of the business combination includes $234,000 transferred to option holders of DKN when the acquiree’s awards  were replaced by Group awards. An amount of $423,000 will be recognised as a post-acquisition compensation cost. The determination of these amounts does not  include an estimated rate of forfeiture. See note 31 for further details on the replacement awards.  The fair values of intangible assets (customer relationships and brand name) have been determined by an independent valuer. page 103 Acquiree’s awards Replacement awards Expiry Date Exercise Price Quantity Vesting Date Exercise Price Quantity DKN Equity Partner Options 30 Sep 11  $2.03  150,000  n/a  n/a  - DKN Employee Options 14 Nov 11  $2.10  525,000  n/a  n/a  - DKN Practice Options (2009) 30 Sep 13  $0.75  1,602,500  30 Sep 13  $7.50  102,850  DKN Employee Options 24 Nov 13  $0.75  2,925,000  30 Sep 13  $7.50  78,031  DKN Practice Options (2010) 10 Nov 14  $0.76  1,643,200  30 Sep 13  $7.50  107,129 DKN Employee Options 02 Dec 14  $0.76  3,190,000  30 Sep 13  $7.50  121,844  10,035,700  409,854  Acquiree’s carrying  amounts on  acquisition Fair value  adjustments Provisional values  recognised on  acquisition $’000 $’000 $’000 Identifiable assets acquired and liabilities assumed Cash and cash equivalents 9,683  - 9,683  Receivables 3,055  - 3,055  Other assets 199  - 199  Property and equipment 741  - 741  Computer software 572  - 572  Intangible assets - 46,300  46,300  Investments in equity-accounted investees 12,751  - 12,751  Payables (9,599) - (9,599) Current tax payable (11,503) - (11,503) Other financial liabilities (828) - (828) Provisions (2,173) - (2,173) Deferred tax assets/(liabilities) 1,938  (13,739) (11, 801) Other liabilities (49) - (49) Total net identifiable assets 4,787  32,561  37,348 