populating value in last record based on multiple conditions

Dear experts Need a formulae
1.      which checks for every unique value in column A (variable) and
2.      at the same check for value not equal to 1 under column B,
3.       and then post 10% in column D.but
4.       IF there are multiple records for a value in column A with column B <>1,
5.      then the last record should get the posting.
6.      In addition, if there is only one occurrence of a value under column A, and column B<>1, then 10% will be populated under column D.
7.      That is no occurrence in column B=1 will get 10%.

thank you
value-in-the-last-record-with-co.xlsx
ExcellearnerAsked:
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Saqib Husain, SyedConnect With a Mentor EngineerCommented:
Then try

=IF(B2<>1,IF(COUNTIFS(A:A,A2,B:B,"<>1")=COUNTIFS($A$1:A2,A2,$B$1:B2,"<>1"),10%,""),"")
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Saqib Husain, SyedEngineerCommented:
If this question is different from your previous question, can you explain why there is no value in row 11 and why there are values in rows 12, 13, 14?
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ExcellearnerAuthor Commented:
ssaqibh,

thank you for the observation.

OK in my example, value should have been in row 12 and not in 11,
The reason 13 and 14 do not have values is because these are records which have 1 against them in column B. Even if the values in a13 and a14 repeat and have value 1 against them under column B, there would no value.

Which means that if any cell has value 1 in column B, then they will not have any value in column D.

Thank you
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