Translation of "Zum erwerbszeitpunkt" in English

This estimated fair value at the acquisition date also represents the upper limit for the purchase price.

Treasury shares are recognized at cost and deducted from shareholder’s equity.

The following table shows the fair values of the assets and liabilities at the acquisition date:

The valuations are based on information available at the acquisition date.

The valuations are based on the information available at the acquisition date.

The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values.

Acquired in-process R & D activities were fully depreciated under US GAAP accounting principles valid at the closing date.

In the case of initial consolidation, assets, liabilities, and contingent liabilities are measured at their fair value at the date of acquisition.

The IRR method shall, however, be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition.

The IRR method shall , however , be mandatory for discount securities with a remaining maturity of more than one year at the time of acquisition .

An investment property held by a lessee as a right-of-use asset shall be measured initially at its cost in accordance with IFRS 16.

D19C For a financial liability that is designated as a financial liability at fair value through profit or loss, an entity shall determine whether the treatment in paragraph 5.7.7 of IFRS 9 would create an accounting mismatch in profit or loss on the basis of the facts and circumstances that exist at the date of transition to IFRSs.

The requirements in IAS 37 do not apply in determining which contingent liabilities to recognise as of the acquisition date.

Instead, the acquirer shall recognise as of the acquisition date a contingent liability assumed in a business combination if it is a present obligation that arises from past events and its fair value can be measured reliably.

Therefore, contrary to IAS 37, the acquirer recognises a contingent liability assumed in a business combination at the acquisition date even if it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation.

For example, depreciation expense recognised in the consolidated statement of comprehensive income after the acquisition date shall be based on the fair values of the related depreciable assets recognised in the consolidated financial statements at the acquisition date.

If that excess remains after applying the requirements in paragraph 36, the acquirer shall recognise the resulting gain in profit or loss on the acquisition date.

The objective of the review is to ensure that the measurements appropriately reflect consideration of all available information as of the acquisition date.

The consideration transferred may include assets or liabilities of the acquirer that have carrying amounts that differ from their fair values at the acquisition date (for example, non-monetary assets or a business of the acquirer).

If so, the acquirer shall remeasure the transferred assets or liabilities to their fair values as of the acquisition date and recognise the resulting gains or losses, if any, in profit or loss.

The acquirer shall recognise the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree.

In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair value and recognise the resulting gain or loss, if any, in profit or loss.

To qualify for recognition as part of applying the acquisition method, the identifiable assets acquired and liabilities assumed must meet the definitions of assets and liabilities in the Framework for the Preparation and Presentation of Financial Statements at the acquisition date.

For example, costs the acquirer expects but is not obliged to incur in the future to effect its plan to exit an activity of an acquiree or to terminate the employment of or relocate an acquiree’s employees are not liabilities at the acquisition date.