=+730 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING Requirement Prepare a report for the Managing Director of SWIZZLE Limited on the financial performance of the company during 1991. Insofar as the information provided permits, your report should include appropriate ratios and be presented under the following main headings:

(a) Profitability;

(b) Assets utilisation;

(c) Solvency; and

(d) Gearing.