When the Group acquires a business,

When the Group acquires a business, it
assesses the financial assets acquired and
liabilities assumed for appropriate
classification and designation in accordance
with the contractual terms, economic
circumstances and pertinent conditions as at
the acquisition date. This includes the
separation of embedded derivatives in host
contracts by the acquiree. If the business
combination is achieved in stages, the
acquisition date fair value of the acquirer’s
previously held equity interest in the acquiree
is remeasured to fair value at the acquisition
date and any resulting gain or loss is
recognized in profit or loss.

ผลลัพธ์ (แอฟริกา) 1:

Wanneer die Groep 'n besigheid verkry, dit
raming van die finansiële bates verkry en
laste aanvaar vir 'n gepaste
Klassifikasie en Aanwysing in ooreenstemming
met die kontraktuele terme, ekonomiese
omstandighede en pertinente voorwaardes soos op
die verkryging datum. Dit sluit in die
skeiding van afgeleide instrumente in Host
kontrakte deur die verkrygde. As die besigheid
kombinasie bereik in fases, die
verkryger se Verkryging datum billike waarde van die
voorheen belang in die verkrygde Equity
is herwaardeer na billike waarde op die verkryging
datum en enige gevolglike wins of verlies word
erken in wins of verlies.