The following items have been extracted from the accounts:
|
2005 (Bm) |
2004 (Bm) |
|
|
Other income |
844 |
980 |
|
Cost of materials |
25,694 |
24,467 |
|
Financial income |
-188 |
54 |
|
Depreciation/amortisation |
4,207 |
3,589 |
|
Providers of finance |
1,351 |
1,059 |
|
Retained |
1,815 |
1,823 |
|
Revenues |
46,656 |
44,335 |
|
Government |
1,590 |
1,794 |
|
Other expenses |
4,925 |
5,093 |
|
Shareholders |
424 |
419 |
|
Employees |
7,306 |
7,125 |
Required:
(a) Prepare a Value Added Statement showing % for each year and % change
(b) Draft a note for inclusion in the Annual Report commenting on the Statement you have prepared.