$1-$According to RPG $2$ Financial Statement Discussion and Analysis which of the following items DOES NOT need to be included in an entity's analysis of its financial statements?

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A description of significant events and impacting financial results

An explanation of significant changes and trends

A description of the entity's key internal controls

An explanation of significant commitments sind contingenoies

$2-$A service concession arrangement under IPSAS $32$ 'Service concession arrangements: grantor' is a binding arrangement between a grantor and an operator in which:

Sorry, your answer was not correct! over the peried of the sentice concession arrangement. own the piriod of the revike concossion arrangement.

Nono of the above