Hello,

May I please get some assistance with answering question a below?

Thanks.

You luv: obtained the falbwing mfnrmaliom STATEMENT OF (XIINEPREHENSIVE INCOE'uiE FOR THE YEAR TO 31 DECEMBER 2111111 2611? Draft [$m) 61:56:11 (5m) 645.5 666.5 15.6 14.4 3.3 16.4 534.1 286.3 (91.11) (33.9) 25:: .- 21 . (116.3) (166.6) E H 1 .0 1511.5 1m) (41.?) 61.6 32.3 STATEMENT OF FINANCIAL POSITION AT 31 DECEMBER Trade receivables \"13.1 50.3- Cznh and cash equivalenls M m Telal assets 38? .'1 302.2 ' and liabilities Equity 5.11 5.3 Share ca ital 15.3 15.?- Share emimn M E Relainedearnings 133.2 1131.2 Nonemf liabilities Provisinns (9) 160.1 121.4 Crment liabilities Trade payables 33.5 31.3 Tax 59.4 44.3 Other liabilities Q Q Tmal equity and liabilities 38?.1 3012 Nukes (I) We embusiness activities: 29143 m I 20X? 5 Vehicles 538.0 526.0 Pam and accessories 39.6 36.3 _ {2} Other income includes gains on the disposals ofizngjble assets and income from the reversal 0f provisions. (3) Average mamber Dfempklyees: 20KB (Draft) Wage earners 484 Salaried anal!) ees 433 Appremices and trainees 3-5 E303 {4) Diner expenses include costs for warranties, adminislratio-n and distilmtiun, mainIenanee and insurance. (5) Iterest income, net: I Draft (5111) Actual (Sm) Interest and similar income 16.3 25.1 Interest and similar expenses {6) Intangible assets inehlde devekipment costs, also franchises and industriai rights and licenses. During the year $12.? million (201'? - $5.3 million) was spent on developing a new sports mode]. the Fox [3") Property, plant andequipment: Total $n1 Cost 1 January 20KB 292.9 Additions 43.3 Disposals . (4. 5) Reclassication 8. 9 511.9] 011} 31 December 21]){3 59.8 243. 4 16.5 331. I" Dem-nun Current year 1.9 18.4 0.1} 211.3 Accumulated 28. 7 1?8.5 0.0 207.2 Net book value 31 December 2933 41.1 156.9 16.5 124.5 31 December 20X? 34.9 48.5 19.0 1112.5 {3) Inventories comprise: Raw materials, mommabies and sampling Workinprogmss Finished goods (9) Provisions mainlyr cover mamtfaeturing warrant}: product liability and litigation risks. Also, provisions have been established for defenerl maintenance and IT reorganisation The fellowing additional inrrmatinn is available: (I) (ii) (iii) (M (V) Pavia has achieved recurd 53B in 203.3 with the delivery of 10,153 vehicles [ZDXT 7,642 vehicles). Although some sales are direct to individual customers the majority are ordered through dealers who take newr vehicles on consignmem. Since 1 January 20KB Pavia has offered 0% nance for tlnee years on new vehicle sales in its most eumpetitive markets. The launch of the Fox has been postponed rm late 201810 early-' 2039 as nitemal trials have revealed that the doors are not suiciently secure at high speeds. A car part required fur the Cipeta model is boughtin exclusively 'om an overseas mamfacturer. Deliveries Inf supplies have been unpredictable in 20K? causing disruption to the Cipeta madel assembly schedules. GEM: all rafe infer-maa}: elbow pair are required {a do fbefoawiug: Inrespect nftlie nancial statements audit ana'via Cu liar the 3mm ending 31 December 20KB: {a} Identify and explain the risks of material misstatement in he taken into accaunt in planning the nal audit