A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, rather than primarily for the benefit of the acquiree (or its former owners) before the combination. is likely to be a separate transaction, and the amount shall be included from the consideration transferred is likely to be a separate transaction, and the amount shall be excluded from the consideration transferred. Is disclosed only. Ignored. Under PFRS 3, if the terms of the contract giving rise to a reacquired right are favorable or unfavorable relative to the terms of current market transactions for the same or similar items, the acquirer shall recognize All of the above Settlement gain or loss Intangible assets if it is favorable A liability if it unfavorable