Part 1: Digital Markets Chapter 5: Mergers Section 59: Value of consideration
Subsection (1) explains how the value of consideration should be calculated for the purposes of the first category of reportable event. This is the value of all consideration provided by the undertaking or group, directly or indirectly, for shares or voting rights in the UK-connected body corporate in all transactions which result in the undertaking or group holding shares or voting rights in the body corporate.
	Subsection (2) defines consideration for the purposes of the duty to report. The intention is for consideration to be given a very broad meaning, encompassing any benefit provided, any detriment suffered, any conditional consideration and any consideration that is deferred to after the relevant event.
	Subsection (3) creates a delegated power for the Secretary of State to make regulations setting out further provision about how the value of consideration, capital or assets is to be calculated for the purposes of the duty to report. This power is subject to the negative procedure as per subsection (5).