Question 1 was way too long!! Re. Risks I still included goodwill as there was still a risk of impairment due to the company being loss making, plus it wasn’t an addition of 100M but 130M jn the FS. ROMMs I mentioned were: Intangible assets, goodwill, PPE, NCL, Group consolidation – new sub, equity, retained earnings, revenue, payroll, operating expenses, other income and foreign exchange. I forgot to mention management bias ?. Question 2 was the worst for me as I didn’t have time to read it properly.