Tutors often say there is no marks for the Proforma. If one was to just focus on the workings and the notes, present them clearly, would this represent the majority of the 35 marks? So under a working, one might say “this will DR investment income in the consolidated SPL”
Then, more time could be spent on other questions.
Yes there are no marks for ti but you are asked to prepare the consolidated financial statement, so you should be preparing it and not just doing the workings.
Don’t say anything in the question either, just crunch the numbers. That is all you need to do. If the working is presented clearly then the examiner will give you the credit. If you get a number wrong it is wrong and you wouldn’t get any credit for explaining how you’ve gotten to your wrong number.