need help please

1.Differences in the financial statements included in an annual report.

2.Differences in the format used to present individual financial statements.

3.Differences in the level of detail provided in the financial statements.

4.Differences in terminology.

5.Differences in disclosure.

6.Differences in recognition and measurement.

which of the six categories of differences identified are prevalent in your chosen companies financial statements. How would this affect you if you were reviewing these companies for a possible investment?

1-which of the six categories of differences identified are prevalent in your chosen companies financial statements.

2How would this affect you if you were reviewing these companies for a possible investment?

that the question 2 only. what you mean too long

which of the six categories of differences identified are prevalent in your chosen companies' financial statements. How would this affect you if you were reviewing these companies for a possible investment? 1. Differences in the financial statements included in an annual report. 2. Differences in the format used to present individual financial statements. 3. Differences in the level of detail provided in the financial statements. 4. Differences in terminology. 5. Differences in disclosure. 6. Differences in recognition and measurement. EXHIBIT 2.9 CALLAWAY GOLF COMPANY Consolidated Statements of Operations (In thousands, except per share data) Year Ended December 31, 2016 2014 Net sales Cost of sales...... Gross proft Selling expenses...... General and administrative expenses Research and development expenses Total operating expenses Income from operations Interest income $ 871,192 486 181 385.011 235,556 71969 33318 340,343 44,168 2015 $843,794 486,161 357,633 228,910 68,567 33 212 330 690 26,943 388 (8.733) $886,945 529,019 357.926 234.231 61,652 31 285 327,178 30,748 438 (9.499) 621 Interest expenses Gain one of investments in golf-related ventures One income (expense.net Income before income taxes Income tax (benefit) provision Net Income Less: Net income attributable to non controlling interests Net income attributable to Callaway Golf Company Earnings per common share: (2368) 17.602 (1690) 58 393 (132561 190.954 (48) 21,639 1,465 20,063 5.495 14,568 16,008 $189.900 $ 1456 $ 16,008 Basic $0.18 $ 202 $1.98 $0.21 $ 0.20 $0.17 Duted Weighted average common shares outstanding Basic Diluted 83. 116 94,045 95.845 77.659 78,385 34,611 MELIA HOTELS INTERNATIONAL S.A. Consolidated Profit and Loss Account (Thousands of Operating income Expenses Staff costs . Other costs. Note 2016 7.1 1,801,962 7.2 (222,783) 7.3 (489,707) 7.4 (540.167) 449,305 20.1 (163.727) 6.1 285,578 7.5 (111,452) 1021 175,746 4.676 (42,121) 7.701 129,743) 1,585 2015 1,738,207 (214,823) (463 321) (623,253) 436,810 (143,733) 293,078 (129,130) EBITDAR Leases EBITDA Amortization and impairments Negative consolidation difference EBITIOperating profit... Exchange results 163,948 10,409 (70,708) 1.755 (58.542) . (3.787) Bank financing Other financial results... . ........ Financial result Results of entities measured by the equity method.. RESULT BEFORE TAXES .. ..... Corporate income tax... CONSOLIDATED RESULT............ . . A) Attributed to the parent company.... B) Attributed to minority inderests... ..... . ... . .. ... 147,588 101.619 101,103) 40.515 (44,640) 102,948 100,693 2255 8 15.7 35,975 4.541 EXHIBIT 2.13 TESCO PLC Excerpt from Group Income Statement 52 weeks ended 25 February 2017 Before exceptional Items m Exceptional Items (Note 4) Em Total Continuing operations Note Em Revenue......... Cost of sales ............. Gross profit (loss)............ Administrative expenses...... Profits/losses) arising on property-related items ......... Operating profit (loss)........ 55,917 (52,899) 3,018 (1.734) (116) (116) (261) 55,917 (53,015) 2,902 (1.995) 1,280 114 (263) (263) 110 1,0 17 1,280 EXHIBIT 2.14 AB ELECTROLUX Excerpt from Note 27. Employees and Remuneration Notes, all amounts in SEKm, unless otherwise stated Average number of employees, by geographical area Group 2016 2015 Europe... North America... Latin America........... Asia/Pacific............... Rest of world.. . Total....... 20,991 10,064 16,218 4,872 3.255 ... 55,400 20,548 9,933 18.325 5,241 4.218 58.265 In 2016, the average number of employees was 55,400 (58,265), of which 35,584 (38,105) were men and 19,816 (20,160) women ...... Salaries, other remuneration and employer contributions 2016 2015 Salaries and remuneration Employer contributions Salaries and remuneration 1,078 Employer contributions Total 931 562 Parent Company whereof pension costs....... Subsidiaries whereof pension costs... 478 178 3,011 533 Total 1,409 178 17,966 533 1.640 213 17,619 14,955 213 2.839 555 14,780 555 * 15,866 Total Group ... . whereof pension costs.. 3,489 711 19,375 711 15,858 3,401 768 19,259 768 Salaries and remuneration for Board members, senior managers and other employees 2016 2015 Board members and senior managers Board members and senior managers Other employees Total 859931 14.704 14.955 Other employees 1,027 14.536 Parent Company ........ Other........ .. Total 1,078 14.780 244 295 Total Group ............ 323 15,563 15,886 15,563 15,858 which of the six categories of differences identified are prevalent in your chosen companies' financial statements. How would this affect you if you were reviewing these companies for a possible investment? 1. Differences in the financial statements included in an annual report. 2. Differences in the format used to present individual financial statements. 3. Differences in the level of detail provided in the financial statements. 4. Differences in terminology. 5. Differences in disclosure. 6. Differences in recognition and measurement. EXHIBIT 2.9 CALLAWAY GOLF COMPANY Consolidated Statements of Operations (In thousands, except per share data) Year Ended December 31, 2016 2014 Net sales Cost of sales...... Gross proft Selling expenses...... General and administrative expenses Research and development expenses Total operating expenses Income from operations Interest income $ 871,192 486 181 385.011 235,556 71969 33318 340,343 44,168 2015 $843,794 486,161 357,633 228,910 68,567 33 212 330 690 26,943 388 (8.733) $886,945 529,019 357.926 234.231 61,652 31 285 327,178 30,748 438 (9.499) 621 Interest expenses Gain one of investments in golf-related ventures One income (expense.net Income before income taxes Income tax (benefit) provision Net Income Less: Net income attributable to non controlling interests Net income attributable to Callaway Golf Company Earnings per common share: (2368) 17.602 (1690) 58 393 (132561 190.954 (48) 21,639 1,465 20,063 5.495 14,568 16,008 $189.900 $ 1456 $ 16,008 Basic $0.18 $ 202 $1.98 $0.21 $ 0.20 $0.17 Duted Weighted average common shares outstanding Basic Diluted 83. 116 94,045 95.845 77.659 78,385 34,611 MELIA HOTELS INTERNATIONAL S.A. Consolidated Profit and Loss Account (Thousands of Operating income Expenses Staff costs . Other costs. Note 2016 7.1 1,801,962 7.2 (222,783) 7.3 (489,707) 7.4 (540.167) 449,305 20.1 (163.727) 6.1 285,578 7.5 (111,452) 1021 175,746 4.676 (42,121) 7.701 129,743) 1,585 2015 1,738,207 (214,823) (463 321) (623,253) 436,810 (143,733) 293,078 (129,130) EBITDAR Leases EBITDA Amortization and impairments Negative consolidation difference EBITIOperating profit... Exchange results 163,948 10,409 (70,708) 1.755 (58.542) . (3.787) Bank financing Other financial results... . ........ Financial result Results of entities measured by the equity method.. RESULT BEFORE TAXES .. ..... Corporate income tax... CONSOLIDATED RESULT............ . . A) Attributed to the parent company.... B) Attributed to minority inderests... ..... . ... . .. ... 147,588 101.619 101,103) 40.515 (44,640) 102,948 100,693 2255 8 15.7 35,975 4.541 EXHIBIT 2.13 TESCO PLC Excerpt from Group Income Statement 52 weeks ended 25 February 2017 Before exceptional Items m Exceptional Items (Note 4) Em Total Continuing operations Note Em Revenue......... Cost of sales ............. Gross profit (loss)............ Administrative expenses...... Profits/losses) arising on property-related items ......... Operating profit (loss)........ 55,917 (52,899) 3,018 (1.734) (116) (116) (261) 55,917 (53,015) 2,902 (1.995) 1,280 114 (263) (263) 110 1,0 17 1,280 EXHIBIT 2.14 AB ELECTROLUX Excerpt from Note 27. Employees and Remuneration Notes, all amounts in SEKm, unless otherwise stated Average number of employees, by geographical area Group 2016 2015 Europe... North America... Latin America........... Asia/Pacific............... Rest of world.. . Total....... 20,991 10,064 16,218 4,872 3.255 ... 55,400 20,548 9,933 18.325 5,241 4.218 58.265 In 2016, the average number of employees was 55,400 (58,265), of which 35,584 (38,105) were men and 19,816 (20,160) women ...... Salaries, other remuneration and employer contributions 2016 2015 Salaries and remuneration Employer contributions Salaries and remuneration 1,078 Employer contributions Total 931 562 Parent Company whereof pension costs....... Subsidiaries whereof pension costs... 478 178 3,011 533 Total 1,409 178 17,966 533 1.640 213 17,619 14,955 213 2.839 555 14,780 555 * 15,866 Total Group ... . whereof pension costs.. 3,489 711 19,375 711 15,858 3,401 768 19,259 768 Salaries and remuneration for Board members, senior managers and other employees 2016 2015 Board members and senior managers Board members and senior managers Other employees Total 859931 14.704 14.955 Other employees 1,027 14.536 Parent Company ........ Other........ .. Total 1,078 14.780 244 295 Total Group ............ 323 15,563 15,886 15,563 15,858