It relatively easy: 347,705,383 - shares in issue 2015 and...

It relatively easy:

347,705,383 - shares in issue 2015 and 137,987,365 in 2014. The shares were issued ( 209,718,018) They have to value what each share issued is worth on the day they issue them. the only realistic accounting way is the share price so as the share price had moved up they had to recognize the fact that the assets acquired were valued at less than the shares issued at the share price on the day. That gave rise to goodwill of $123 million and pushed up the share capital by $386 million. They only got $243 million in hard assets fairly valued.

Hope this makes sense.