-our key accounts are those that are greater than the benchmark, which is the average.

required: consider the following major key accounts: consolidated net income, purchases of investments, proceeds from disposal of investments. analyze those accounts and come up with explanation why that account is a major one. For example, it could be a trend among the entire industry, or it could be an exceptional event occurring only in that specific quarter or year, etc. What are the risks for the long term? How can we hedge?

the following data are for Coca Cola for Dec. 31, 2021.

OPERATING ACTIVITIES

Consolidated Net Income

$ 9,804

77.66

INVESTING ACTIVITIES
Purchases of investments	-6,030	218.08
Proceeds from disposals of investments	7,059	255.30

Average of three categories/ benchmark

61.64