Buying the Knowledge Management Operations of a firm?

Read the article Jeulin to pay Telekurs 137.9 mln eur for Fininfo's knowledge management ops. Financiere Jeulin will pay 137.9 mln euros to buy Fininfo's knowledge management operations. The interesting part here is Jeulin who have 52 percent stake actually sell the whole business to Telekurs and buy back the knowledge management division plus two other small divisions for the 137.9 mln euros. Of course this shows the importance that orgnaizations are giving to knowledge management but at the same time something I would love to know is how the valuation of this knowledge management division was done? Anyone who can throw some light on this?