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

EN
The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.
Subsidiaries are fully consolidated from the date on which control is transferred to the Group.
They are de-consolidated from the date that control ceases.
The Group applies the acquisition method of accounting to account for business combinations.
The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group.

Geht das so?

DE:
Die für den Erwerb eines Tochterunternehmens erhaltene Gegenleistung ist das Ergebnis der beizulegenden Zeitwerte der übertragenen Vermögenswerte, der Verbindlichkeiten der ehemaligen Eigentümer des erworbenen Unternehmens und des vom Konzern ***begebenen, am Markt verfügbaren Eigenkapitals***.

Ich bin mir auch nicht sicher, ob ich die Tendenz/Richtung bei "the liabilities incurred to the " richtig verstanden habe.

Gruß