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

EN:
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.
The financial statements incorporate the acquired entity’s results from the beginning of the comparative period.
Under both methods of accounting, upon consolidation, inter-company transactions, balances and unrealised gains on transactions between group companies are eliminated.
Unrealised losses are also eliminated.
Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.

Geht das so? Bedauerlicherweise hält der Satz für mich auch noch andere Baustellen bereit.

DE:
***Nach der Bilanzierungsmethode der Fortführung der Buchwerte des übertragenden Unternehmens erwächst kein neuer Unterschiedsbetrag***; ein Unterschiedsbetrag zwischen der bereitgestellten Gegenleistung und dem Gesamtbuchwert der Vermögenswerte und Verbindlichkeiten (ab dem ersten Tag der Vergleichsperiode) des erworbenen Unternehmens wird im Eigenkapital als gesonderte Rücklage erfasst.

Gruß.