[alinaacheta1]

I think this question per total was quite hard..very confusing! Not felt like it was easy marks on the pick!
Question one some deffered tax, then NCI calculation using FV and Proport, Goodwill calcu.
Then an acquisition of a sub, + 10% more, so control to control transaction. Fair question
Question two -Ethics but a was something on sale and repurchase -sthing with option, and then sale and warranty+ ethic issues and actions.
Q3- Q4 cant remember very well but had cloud computing software if Lease or IA. And how to account for it.
Then something on development of synthetic fuel , with borrowing costs and government grants.
Plus APM’s and the usefulness of Profit before tax.

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