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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS




            Goodwill or gain on bargain purchase




           • Goodwill or gain on bargain purchase is measured as

              the difference between (A) and (B):


                  • (A) the sum of the following:


                         • the fair value of the consideration transferred

                         • the recognised amount of any non-controlling interests in the
                             acquiree

                         • if the business combination is achieved in stages, the fair value of

                             any previously held equity interest in the acquiree
                  • (B) the recognised amount (usually fair value) of the

                      identifiable assets acquired and liabilities assumed


                  • If the difference is a positive amount (debit), goodwill is

                      recognised.

                  • If the difference is a negative amount (credit), then a gain

                      from a bargain purchase is recognised.


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