Sat and passed this exam on Wednesday. Thanks Opentutition and best of luck to everyone sitting it. There’s a good mix in the exam, take your time and carefully read the questions. It covers everything, consolidated SOFP and consolidated SPL to depreciation, regulatory guidelines, ROCE. I do have one question which completely stumped me during the exam on reducing balance depreciation, i just couldnt match my answer to any of the four available. I was hoping for some guidance on the answer if its ok to put the question up on here? Thanks, Narissa.