P3 marks allocation

Evaluation is a high level requirement and scores 2 marks per point. Listing is a low level one so 0.5 if its related with explanation and 1 mark if its the sole requirement of the question

Refer to the marking scheme at the end of model answer to get the general idea

Yes it’s one mark per relevant point. However, for evaluation it is 2 (check the the relevant verbs article, don’t remember the name)

Keep this in mind otherwise you would run out of time writing ten points when the question really wanted 5 evaluative comments

It’s 2 in the sense that first you make a point and then further the point by saying how it affects the company in question

For eg:
govt reducing taxes is an opportunity, this will help A co increase its earnings after tax and as such the earnings per share will increase, making A co
. Attractive for equity finance
. Or perhaps more in line with its mission to increase wealth
. Or have more funds for projects
. Or even payout more dividend than agreed

The bullet points are separate scenarios, not one answer point

Evaluation type requirements are common in P3, 7 and other P level exams

It could be evaluate the audit risks (P7)
And evaluate the strategic position of A co (P3)