Hi Financial instruments comes up only rarely in F7 as a question in its own right. Gien that IFRS 9 is recently issued, and June 2011 is the first available time for Steve Scott to ask it, I think that, if I were doing the exam, I’d make sure that I was able to attempt a question with a reasonable prospect to attaining half marks. It’s not likely to involve any computations – the IFRS deals were categorisation rather than detailed computation. Yes, it could come up as a part question, maybe 5 out of 10 marks in q 5 or possibly 6 / 15 in q 4