$227$ Pro is a division of Mo and is an investment centre. The head office controls finance, HR and IT expenditure but all other decisions are devolved to the local centres.

The statement of financial position for Pro shows net value of all assets and liabilities to be $$4,500m$ at the start of the year and $$4,890m$ at the end. It carries no debt itself although the group has debt liabilities.

The management accounts include the following:

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