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Mango Limited acquired 80% of the share capital of Lemon Limited on 1 January 2019. Part of the purchase consideration was N$ 200 000 cash

Mango Limited acquired 80% of the share capital of Lemon Limited on 1 January 2019. Part of the purchase consideration was N$ 200 000 cash to be paid on 1 January 2022. The applicable cost of capital is 10% What will the deferred consideration liability be at 31 December 2020?

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