Study hub vs technical article

I know to know about the treatment of ‘contingent consideration related to Acquisition of subsidiary’ in the individual financial statements of investor.

The Study hub clarification about this is just opposite to the technical article description.

The study hub chapter 23, section 3.3 , activity 2 solution says :-

‘ The contingent consideration is not recognised in Prattle’s separate financial statements because payment is less than probable and therefore the conditions to make a provision are not met.

Therefore:

The cost of the investment does not include the contingent amount, and
No liability is recognised.

Instead a contingent liability is disclosed in the notes.’

Contradictorily , the technical article ‘accounting for Goodwill’ says :-

‘ Contingent consideration:
In the FR exam, this will take the form of a future cash amount payable dependent on a set of circumstances. In accordance with IFRS 3, this must be recognised initially at its fair value (which will be given in the exam). This fair value is added to the consideration as part of the goodwill calculation and recognised as a current or non-current provision in liabilities in the parent’s
‘individual’ SFP.

Any subsequent movement in the potential amount payable is treated as a movement in a provision in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Any increase or decrease in the amount payable is reflected in the liability and recorded in the parent’s individual SPL. Again, it is key to note that the initial calculation of goodwill is unaffected as this is calculated at the date of acquisition.’