APPENDIX A Umbilo Platinum Limited (hereafter 'The Company') is a company that operates in the mining sector of the JSE having listed more than 4 decades ago. In fact, it is among the biggest platinum producers in South Africa boasting a market capitalisation of more 65% of the platinum production. It is common knowledge that platinum produce is among the commodities mostly affected by price fluctuations in the world. In addition, the impact of global economic recession of 2007-2008 is still being felt today with individual companies or regions going into technical and real recessions now and again. Assuming that you are the Head of Financial and Investment Management of the company, the annual financial results were only approved by the board on 30 September 2019, that is, 3 months after the financial year-end. As you always do at this time of every year in your portfolio, you are about to perform a detailed financial statement analysis so you can advise the executive management regarding the company's financial performance so that the affairs of the current financial year and in future can be planned better. The company's financial year ends on 30 April every year. The common components of financial statements are presented in APPENDIX A