35 The acquirer shall disclose, for each business combination that occurs during the reporting period:

(a) the name and description of the acquiree;

(b) the acquisition date;

(c) the percentage of voting equity interests acquired;

(d) a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors;

(e) the acquisition-date fair value of the total consideration transferred and description of the components of that consideration, such as:

(i) cash;

(ii) other tangible or intangible assets, including a business or subsidiary of the acquirer;

(iii) liabilities incurred, for example, a liability for contingent consideration; and

(iv) equity interests of the acquirer;

(f) for contingent consideration arrangements and indemnification assets:

(i) the amount recognised as of the acquisition date; and

(ii) a description of the arrangement and the basis for determining the amount of the payment;