IFRS 3 व्यावसायिक संयोजन (Business Combinations) के तहत, अधिग्रहण की तारीख पर अधिग्रहित पहचान योग्य संपत्ति और ली गई देनदारियों को किस मूल्य पर मापा जाता है?

Under IFRS 3, if a parent entity acquires an 85% equity shareholding in a subsidiary, the non-controlling interest (NCI) at the acquisition date can be measured using which of the following methods?

Sam Group acquired Hill Co on 1 July 20X4. During the fair value exercise, the following intangible items were identified: (1) An internally developed customer relationship database valued at $700,000 (identifiable, separable, and reliably measurable at acquisition); (2) A purchased patent with a fair value of $600,000; (3) An internally generated brand name 'Gordon' valued at $1,200,000; (4) A geographical operating license with a fair value of $250,000. Under IFRS 3, which of these items should be recognized separately from goodwill in the consolidated statement of financial position as at 1 July 20X4?