(a)  Business risk evaluation
   Generally up to 1½ marks for each business risk evaluated, in addition allow ½ mark for each relevant calculation, e.g. profit margin:
   –  Luxury product –sensitive to changes in consumer’s disposable income
   –  Rapid expansion and inappropriate business strategy
   –  Financial implications of business expansion including impact on gearing, interest cover and cashflows
   –  Profit margins and cash flows 
   –  International operations
   –  Hurricanes
   –  Claim relating to environmental damage – reputational issue, loss of customers
   Maximum marks  10