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Hi gemroll,
I had these questions.
How RoMM identification was difficult ? Are you sure ? 🙂
There were many risks.
1. Kipper has 15000 specialist vehicles, so risk there is a risk that the cost of these specialist vehicles has been calculated incorrectly.
2. Revenue, there is a risk that scheduled deliveries are missed and revenue is calculated incorrectly as performance obligations are not satisfied.
3. Goodwill, there is a risk that goodwill has not been calculated as per IFRS 3.
4. Fair Value of assets in acquisition, not done
6. Exchange rate misapplication
7. Brand value calculated by group’s in house team
8. Cost of landfill sites incorrect
9. Provision
…etc etc
I wrote 12 or 13 I think.
Q2 and Q3… yes, very unusual
