1 Parent X executes several business acquisitions during the current reporting period, and one business combination after the end of the reporting period, but before the financial statements are authorized for issuance. IFRS 3 explicitly - requires Parent X to disclose certain information for each business combination to meet the standard's objective of providing "information that enables users of its financial statements to evaluate the nature and financial effect of business combinations". Which of the following items does IFRS not explicitly require Parent X to disclose in the current reporting period? The name and a description of the acquiree The primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree The percentage of voting equity interests acquired by Parent X The number of non-controlling interest holders and their relative ownership percentages in the acquiree