On January $1,2021,$ Aurora Corporation $($Aurora$)$ acquired $88\%$ of the outstanding ordinary shares of Blossom Limited $($Blossom$),$ amounting to $220,000$ shares, for $$8\mathrm{.}8$ million. Thereby, Aurora gained the control over Blossom. After the acquisition, Blossom operated as a non$-$wholly owned subsidiary of Aurora, which maintained its own legal and accounting identity. Following the acquisition, Aurora chose to use the cost method to account for its investment in Blossom in its financial statements, reflecting its ownership stake in the subsidiary.