1645 21 On the Co., Ltd. announced that it Machinery Co., Ltd. to Dalian 107713.oeing of March 13, 2019, Sanlei MyGym Education Technology change the name of the como 41645 from Dalian tinue to be "Sanlei Co., Ltd." Ltd. the abbreviation of the company's securities will will remain unchanged. until the Shenzhen Stock Exchan. 1645 approves a change, while the 107713-37 Securities code "002621" Starting as a manufacturing company, Sanlei Co., Ltd acquired Kaide education in February 2017 to enter the education industry, creating a "manufacturing industry + education" dual business model. 2077136 107713 370 11 On June 7, 2018, Sanlei Co., Ltd. announced an all-cash acquisition of the American early education giant MyGym for 3.3 billion yuan. On October 26, 2018, the draft share purchase agreement was finalized, and the transaction the shareholders meeting of November into the education industry. The transaction was pas approved during Co., Ltd further 07713-3701 anded in 3705 pleted after the meeting and Sanlei This transaction is a rare case of a large-scale acquisition in the field of early education in recent years. MyGym's price was 3.3 billion yuan, the value-added rate of income method evaluation was 3,766.04%, which corresponds to a 2017 P/E multiple of 38.78 times. 16 7050219 21 26 After completion, the company is expected to book 3.214 billion yuan of goodwill. 545 Which of the following statements related 645 goodwill is true? 07041645 Goodwill is generated when the purchase price exceeds the total assets of the acquired company Goodwill is generated when the purchase price exceeds the book value of fixed assets of the acquired company Goodwill is generated when the acquisition price exceeds the buyer's valuation basis Goodwill is generated when the purchase price exceeds the fair value of the net book assets of the acquired company O BES