Note 5. Deferred and Contingent Consideration on Acquisitions

Deferred and Contingent Consideration on Acquisitions

The Group’s current liabilities payable under the deferred and contingent consideration arrangements are detailed as follows:

The current deferred and contingent consideration (relating to fixed amounts) is accounted for as amortized cost. The following table shows a reconciliation of the beginning and ending balances of the deferred and contingent consideration.