The consideration transferred
includes the fair value of assets and liabilities resulting
from a contingent consideration agreement,
if applicable. Acquisition-related costs are
recognized in the income statement as incurred.
The identifiable assets acquired and the liabilities
and contingent liabilities assumed in a business
combination are initially measured at their fair
value on the acquisition date. The group recognizes non-controlling interests in acquirees either
at their fair value or at the non-controlling interest’s proportionate share of the acquiree’s net
assets. The measurement of the non-controlling
interest is determined for each acquisition.