S18 Q1 d and D14 Q2 b

Sir, in S18 Q1 d examiner asked that Washi Co’s chief operations officer (COO) has suggested that it would be more beneficial for the company to let its major subsidiary companies have their own individual treasury departments, instead of having one centralised treasury department for the whole company And in Dec 14 Q2 b examiner asked that Discuss how a centralised treasury department may increase value for Keshi Co and the possible reasons for decentralising the treasury department Sir are both of these questions same and would the answer of both of these would be same? OR both of these Qs are different and answer would also be different?