Each identifiable asset and liability is measured at its acquisition-date fair
value. Non-controlling interests in an acquiree that are present ownership
interests and entitle their holders to a proportionate share of the entity’s net
assets in the event of liquidation are measured at either fair value or the
present ownership instruments’ proportionate share in the recognised
amounts of the acquiree’s net identifiable assets. All other components of
non-controlling interests shall be measured at their acquisition-date fair
values, unless another measurement basis is required by IFRSs.