The date on which the acquirer obtains control of the acquiree in a business combination.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_b&doctype=Appendix&subtype=B
-URIDate 2024-03-27

The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer's previously held equity interest in the acquiree. [Refer: Total for all business combinations [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph n
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_n_i&doctype=Appendix&subtype=B
-URIDate 2024-03-27

The percentage of voting equity interests acquired in a business combination. [Refer: Total for all business combinations [member]]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2024-01-01
-Paragraph B64
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B
-URIDate 2024-03-27

No definition available.