Calculate the components of the change in Common Shareholder's Equity (CSE) as follow: 

a. Change due to change in sales at previous level of asset turnover 

b. Change due to change in asset turnover  

c. Change in financial assets (2 Marks)
    

Reformulated Income statement Operating revenue cost of sales Gross margin Foreign exchange gains/losses other expenses Total operating expenses Core operating income (before tax) Tax on operating income Tax as reported Tax on other operating income Tax benefits from net interest expenses Total tax on operating income Core operating income (After tax) Other operating expenses (Income)( before tax) Depreciation and amortization Rental and Lease expense Other significant items Tax on other operation income Other operating income (expense) (after tax) Share of earnings of associates (net of tax ) Currency translation Hedge gain (loss) General reserve Gain/loss on investment revaluation Total other operating income (expense) Operating income after tax Finance expense Finance income 2016 5231 -3546 1685 112 -255 -143 1542 -200 -13.16 -451.72 1090.28 -465 -244 -143 238.56 -238.56 -201.6 20 29 -83 -8 -42 2017 -100 53 5109 5485 -3583 -3896 1526 1589 -6 -255 -261 1265 -145 -12.32 906.08 -493 -230 3 26 -1 18 -2 2018 41 434.84 428.68 -358.9 -369.8 -19 -278 -297 -87 43 1292 -150 -9.24 -525 -227 0 -210.6 -227.4 33 3 57 2019 5785 -4368 1417 93 53 -290 -237 201.6 210.56 227.36 1180 922.2 839.96 -73 40 -104 -8.68 -340 -567 -245 0 37 1 -97 -6 -65 473.76 190.32 -79 48 2020 4836 -3746 1090 18 -324 -306 784 174 -387 -19.32 -232.3 551.72 -841 0 -541 386.96 39 1 -92 4 -48 -491.3 -103 34 2021 2517 -1902 615 -29 -247 -276 339 122 -192.4 -22.96 -93.32 245.68 -716 0 29 192.36 19 -6 74 4 91 -158 -90 8 (continue)