FRchanges in strucuture of question 1

How was it changed? It was all fimiliar structure.

I didn't see any change in structure either.

Actually no structure change. Just that the investment in associate has been phrased in a slightly different way.

I spent a lot of time in this question, because of not familiarising with the cash in transit and good in transit.

My conclusion is important to master all technique in consolidation.