EN Ltd has a loyalty package since 2006 that compensates consumers two points per dollar spent. Points would be redeemable for $0,20 off any upcoming purchases. From March 2020 to Dec 2020, EN Ltd sells 8000 boxes of chocolate to consumers for $2000 a box; Based on past event EN Ltd anticipates that the redemption of 92% of the points granted. Managers receive a 5% bonus based on income growth before taxes for the year. EN implement IFRS.

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