IFRS 3

Hi respected fellows..hope you fine…please help me on this;
measurement of gain/loss on settlement of pre-existing relationship
for a pre-existing contractual relationship, the lesser of 1 and 2

1. the amount by which contract is favourable / unfavoureable from perspective of acquirer.
2. the amount of stated settlement provision

and if 2 is greater than 1, the difference is included as part of the business combination accounting.
and wat is the treatment when pre-existing relationship is a contract that acquirer recognised as a reacquired right.

it shall be very helpful if one can help with some example.