| 30 Acquisition fair values For the acquisitions made in 1999, provisional fair values have been finalised resulting in the following adjustments: | Vickers | 1999
Provisional
fair values
£m | | Accounting
policy
adjustments
£m | | Revaluation
adjustments
£m | | Adjusted
fair value
£m |  | | Tangible fixed assets | 169 | | — | | — | | 169 | | Investments | 19 | | — | | — | | 19 | | Stocks | 153 | | — | | (3) | | 150 | | Debtors | 270 | | — | | — | | 270 | | Cash and deposits | 93 | | — | | — | | 93 | | Borrowings | (191) | | — | | — | | (191) | | Other liabilities | (374) | | — | | (4) | | (378) | | Provisions for restructuring | (32) | | — | | 4 | | (28) | | Other provisions for liabilities and charges | (89) | | — | | (14) | | (103) | | | Net assets acquired | 18 | | — | | (17) | | 1 | | Goodwill | 577 | | — | | 16 | | 593 | | | Total consideration | 595 | | — | | (1) | | 594 | | The principal adjustments have been: £3m for obsolete stock, £4m for additional accruals, £10m for various contract issues and deferred tax asset and £1m adjustment to consideration. | Rolls-Royce Deutschland | 1999
Provisional
fair values
£m | | Accounting
policy
adjustments
£m | | Revaluation
adjustments
£m | | Adjusted
fair value
£m | | | Tangible fixed assets | 185 | | (3) | | — | | 182 | | Stocks | 80 | | 5 | | — | | 85 | | Debtors | 112 | | — | | — | | 112 | | Borrowings | (141) | | — | | — | | (141) | | Other liabilities | (81) |
| (5) | | — | | (86) | | Provisions for restructuring | (13) | | — | | 4 | | (9) | | Other provisions for liabilities and charges | (51) | | 1 | | (13) | | (63) | | | Net assets acquired | 91 | | (2) | | (9) | | 80 | | Goodwill | 198 | | 2 | | 10 | | 210 | | | Total consideration | 289 | | — | | 1 | | 290 | | The principal adjustments have been: £3m on fixed assets to align depreciation policies, £5m write-back of stock provision, £5m for other liabilities relating to the unwinding of foreign exchange positions and write-back of tax, £9m for provision adjustments and £1m adjustment to consideration. Cooper Energy Services
Fair values have increased by £2m for additional accruals, and the consideration paid has increased by £2m. Rolls-Royce Engine Services – Oakland
Fair values have increased by £1m for additional accruals. Cash flow
The cash flow impact in 2000 was: 1999 accruals £43m, additional consideration £2m.
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