English to German Bus/Financial Accounting Southern Europe. Consolidated financial statements (the Group)/financial statements (the holding company)

EN:
Acquisition-related costs are expensed as incurred.
Identifiable assets acquired and liabilities and contingent liabilities assumed (identifiable net assets) in a business combination are measured initially at their fair values at the acquisition date.
On an acquisition-by-acquisition basis, the Group recognises any non-controlling interest in the acquiree either at fair value or at the non-controlling interest’s proportionate share of the recognised amounts of the acquiree’s identifiable net assets.
Goodwill is initially measured as the excess of the consideration transferred, the amount of any noncontrolling interest in the acquiree and the acquisition-date fair value of any previous equity interest in the acquiree over the fair value of the identifiable net assets acquired.
If this is less than the fair value of the identifiable net assets of the subsidiary acquired in the case of a bargain purchase, the difference is recognised directly in profit or loss (note 1.7).
Business combinations between entities under common control, which do not fall within the scope of IFRS 3, are accounted for using the predecessor method of accounting.
Under the predecessor method of accounting, assets and liabilities are ***incorporated at the predecessor carrying values***, which are the carrying amounts of assets and liabilities of the acquired entity from the consolidated financial statements of the highest entity that has common control and for which consolidated financial statements are prepared.

When the controlling party does not prepare consolidated financial statements because it is not a parent company, the financial statement amounts of the acquired entity are used.
No new goodwill arises in predecessor accounting, and any difference between the consideration given and the aggregate book value of the assets and liabilities (as of the first day of the comparative period) of the acquired entity, is included in equity in a separate reserve.

Geht das so mit dem Markierten?

DE:
Nach der Bilanzierungsmethode der Fortführung der Buchwerte des übertragenden Unternehmens werden Vermögenswerte und Verbindlichkeiten ***zu den Buchwerten des übertragenden Unternehmens erfasst***; dies sind die Buchwerte der Vermögenswerte und Verbindlichkeiten des erworbenen Unternehmens aus dem Konzernabschluss des obersten Unternehmens, das eine gemeinsame Kontrolle ausübt und für die ein Konzernabschluss erstellt wird.

Gruß.