Parent $x$ acquires several businesses during the current reporting period, and

one business 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 IFRS does NOT explicitly require Parent $x$ to

disclose in the current reporting period?

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

The name and a description of the acquiree