BPP Mock exam 2 – Robby

Could you please tell me why the contingent liability in Hail for $2m is added to the FV of net assets of $130. I thought that this would be deducted from the $130 thus resulting in the FV of NA at 128, not 132 as the solution has it?
Am I missing something here?

Also is the contingent consideration of $40 not remeasured to the $42 as this is within the measurement period?

Thank you
Shaun