SECTION B SHORT ANSWERS 10 MARKS Read the following extract and answer the following questions At the date of this declaration, in the opinion of the directors, there are reasonable grounds to believe that the holding company and the group wv will be able to pay its debts as and when they become due and payable."(ATH Annual Report 2018, page 33) 26. What 'word' best describes the aspect of the business 27. Identify 2 groups of users who would benefit most from I mark highlighted in the extract above? 2 marks the disclosure of this information. 28. Explain how it would affect the decision-making of each 2 marks group. 29. Which accounting concept assumption does the article best 1 mark illustrate? Explain how the concept above (Question 29) affeces the valuation of Assets in Financial Statements. 4 marks 30. Suggested Time: 17 minutes -Continue to Section C Page SECTION B SHORT ANSWERS 10 MARKS Read the following extract and answer the following questions At the date of this declaration, in the opinion of the directors, there are reasonable grounds to believe that the holding company and the group wv will be able to pay its debts as and when they become due and payable."(ATH Annual Report 2018, page 33) 26. What 'word' best describes the aspect of the business 27. Identify 2 groups of users who would benefit most from I mark highlighted in the extract above? 2 marks the disclosure of this information. 28. Explain how it would affect the decision-making of each 2 marks group. 29. Which accounting concept assumption does the article best 1 mark illustrate? Explain how the concept above (Question 29) affeces the valuation of Assets in Financial Statements. 4 marks 30. Suggested Time: 17 minutes -Continue to Section C Page