populating value in last record based on multiple conditions for every unique value

Dear experts
Need a formulae which checks for every unique value in column A (variable) and at the same check for value not equal to 1 under column B, and then post 10% in column D. IF there are multiple records for a value in column A with column B <>1, then the last record should get the posting.
In addition, if there is only one occurence of a value under column A, then irrespctive of the value under column, 10% will be populated under column D.

the abovemeans that every record will certainly get one 10%.
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dlmilleConnect With a Mentor Commented:
@ssaqibh - good one.  I originally wrote for Excel 2003 compatibility, then threw in the IFERROR when I noticed the sheet posted was Excel 2007+ to shorten the formula.

Your formula can be shorted a bit with two less ifs and one 10%/"" result respectively:

=IF((COUNTIF(A:A,A2)=COUNTIFS(A:A,A2,B:B,1))*(COUNTIF(A:A,A2)=COUNTIF($A$1:A2,A2)), 10%,IF((B2<>1)*(COUNTIFS(A:A,A2,B:B,"<>1")=COUNTIFS($A$1:A2,A2,$B$1:B2,"<>1")),10%,""))

I think this is it.  Please advise:

I added one more criteria.  

If the value in Column A is NOT unique, then if all occurrences are 1, then the last occurrence will get 10%

See attached.

Here's the formula:

It is array entered - hit F2 on the formula, then CTRL-SHIFT-ENTER

See attached.

Saqib Husain, SyedConnect With a Mentor EngineerCommented:
You can also try a non-array formula

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