immediate cash and contingent consideration

Hi my Dear Tutor, I have a question relating to contingent consideration, loan note and immediate cash

Sometimes there has been given INVESTMENTS or FINANCIAL ASSET:EQUITY INVESTMENT.

i always see IMMEDIATE CASH PAY AND LOAN NOTE IS DEDUCTED FROM THIS INVESTMENT.

The question has been taken from Becker Revision Question Bank page number 37

Parentis , a public listed company, acquired 600 million equity shares in offspring on 1 April 2015.the purchase consideration was made up of:

1)A share exchange of one share in Parentis for two shares in offspring
2) the issue of $ 100 10% loan note for every 500 shares acquired
3)defferred cash payment of $0.11 per share acquired payable on 1 April 2016

Parentis has only recorded the issue of the loan notes.The value of each PArentis share at date of acquisition was $0.75 and Parentis has a cost of capital of 10% per annum.

Parentis
Non-current assets
P/p/e
intellectual property
investments-120

Offspring
equity shares of 25 cents each-200

200/0.25=800

600 million shares are 75%

loan note
100/500*600=120

When i prepare conslidated statement of financial position
I deduct loan note 120 from investment 120

Another example.

Hi Dear Tutor, I have a question.

The question has been taken from Becker revision question bank page number 125

On 1 April 2016, Polestar acquired 75% of the equity share capital of Southstar.Southstar had been experiencing difficult trading conditions and making significant losses. In allowing for Southstar’s difficulties, Polestar made an immediate cash payment of only $1.50 per share. In addition, Polestar will pay a further amount in cash on 30 september 2017 if Southstar returns to profitability by that date.The value of this contingent consideration at the date of acquisition was estimated to be 1.8 million but at 30 September 2016 in the light of continuing losses, its value was estimated at only 1.5 million.The contingent consideration has not been recorded by Polestar.Overall, the directors of Polestar expect the acquisition to be a bargain purchase leading to negative goodwill

Statements of financial position at 30 September 2016
Southstar
Equity shares of 50 cents each-6000

Polestar
Non currents assets
Financial assets;equity investments–16000

when preparing consolidated statement of financial position
contingent consideration is not deducted from equity investment
(16000-1800)

could you explain in the case of first example loan note is dedcuted from investments but in the second example it has not been dedcuted?are not both considered as contingent liabilityor contingent consideration?

confused this loan note and contingent consideration.