3  (a)  (i)  Due diligence investigation
    Generally up to 1½ marks for each matter discussed. Award ½ mark for identification of a relevant point and up to a further 1 mark for appropriate discussion of the relevance of this point to the specific case.

Termination of contract:
    –  Impact on forecast revenues, costs and cash flows
    –  Wider implications of a new, cheaper supplier entering the market
    –  Potential impairment of assets employed specifically for the client

Gifted land:
    –  Possible restriction on sale to Cheetah Co
    –  Possible restriction on how land is used if purchased
    –  Uncertainty regarding how to value the land

Maximum marks  6