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Elaine – I wouldn’t worry too much, mine has been orange but sitting at about 95% progress for 2 years now, despite having the full requirement from the beginning of this period. I am a finalist and this showed the same yesterday when looking on the computer, however when I looked on my iPhone, it showed the bar as orange but 100% progress. I’m hoping the discrepancy between devices confirms that there’s nothing to read into here??

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@hamsterham said:
For Q1 did anyone not ignore the contigent consideration? I thought regardless of probabilty you always include it in goodwill calculation.

I thought contingent consideration is brought in at fair value, and the only way to know what the fair value of the CC was is to be given the value by the examiner? In the absence of stated FV of CC or any extra figures that we could use (such as the extra retained earnings and p/e ratio figures for the 80% sub FV of NCI working) to calculate this ourselves, I think (OK hope) we’re fine ignoring it? I just put a * and noted the above on my paper.

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In line with all mentioned above, I too did find this sitting challenging – only finishing with about 30 seconds left to go.

The only positive I can give to those reading is: it’s nearly unanimous that people found the paper particularly challenging, however the pass rate is roughly 50%. So with all things being equal, at least half of us strugglers managed to pass. Furthermore, the lowest pass rate since December 09 was 47%, so hopefully some lenient marking will be instituted if the figure looks to be dropping dramatically in this sitting (I can only hope!!).

Best of luck 🙂

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