Downloaded from Stanmorephysics.com Province of the befo/ EASTERN CAPE x) i EDUCATION j 4 zl ' DTN ENIOR CERTIFICATE GRADE 10 BUSINESS STUDIES MARKS: 100 TIME: 1.5 hours 9 pagesDownloaded from Stanmorephysics.com INSTRUCTIONS AND INFORMATION Read the following instructions carefully before answering the questions. 4 This question paper consists of THREE sections and covers all main topics SECTION A: COMPULSORY SECTION B: Consists of questions. Answer any TWO of the THREE questions in this section. Consists"of TWO questions. An ‘ONE of the four questions in this section. SECTIONG; Read the i ich question carefully and take particular note of what is required. Number t carefully according to the numbering system used in this question paper. Not a for answers that are numbered incorrectly, Except where other instructions are given, answers must be written in full sentences, Use the mark allocation and nature of each question to determine the length and depth of an answer. Use the table below as guide for mark and time allocation when answering each question. SECTION QUESTION | MARKS TIME ‘A: Objective-type questions 1 20 10 minutes COMPULSORY B: THREE directfindirect- 2 20 20 minutes type questions 3 20 20 minutes CHOICE (Answer any 4 20 20 minutes TWO.) C: FOUR essay-type 5 40 40 minutes questions 6 40 40 minutes CHOICE (Answer any Two.) | TOTAL 100 | 90 minutes Begin the answer to EACH question on a NEW page, for example QUESTION 1 — new page, QUESTION 2 - new page, et cetera. Write neatly and legibly.Downloaded from Stanmorephysics.com SECTION A (COMPULSORY) QUESTION 1 1.1. Various options are provided as possible answers to the following questions. Choose the answer and write only the letter (A-D) next to the question number (1.1.1-1.1.5) in the ANSWER BOOK, for example 1.1.5 B. 14.1 Alfred csop> 1.1.2. Inclusivity can best be described as A. businesses are able to use a variety of talents and skills, B. employers include the benefits of the employees, C. Including of literacy/musical works/artistic works etc. D. representing the interests of the employees. 1.1.3. is an example of a social responsibility programme it iplemented by a business. A._ Increase in manager's salary B. Sponsoring an HIV/Aids orphanage C. Increasing profits D. Discounting the prices of its products 114 Companies have to draft a ...that set out the rights and responsibilities of shareholders. A. Articles of Association B. Prospectors C. Memorandum of Incorporation D. Partnership Agreement. 1.1.5 The music industry permission negatively affected by .... whereby public duplicate music without A. crime B. imitation C. bootlegging D. piracy 5x2 (10)Downloaded from Stanmorephysics.com 1.2. Choose a description from COLUMN B that matches the term in COLUMN A. Write only the letter (A-J) next to the question number (1.2.1-1.2.5) in the ANSWER BOOK, for example 1.2.6. COLUMN A COLUMN B 4.2.4--|-Social responsibility | __A. They are jointly and several liable for debts and their obligations: 122 B. An ethical view point that says every individual has an obligation to benefit society as a whole. 123 C. Itis @ general term used in which people risk losing money but sometimes win some money 124 D. Person who invests a new product service and company calculate risks 1.25 | Gambling E. Work in partnership with the police. F. 7 c ole of commercial ment, to buy basic needs resources to uplift the (2x5=10) TOTAL SECTION A (20)Downloaded from Stanmorephysics.com SECTION B ANSWER ONLY TWO QUESTIONS IN SECTION B QUESTION 2: BUSINESS VENTURES A Name FOUR {types of co-operatives 2.2. Distinguish the difference between private company and public company 23. Read the scenario below and answer the question that follow: y xj This company Tequires three or more directors and one or more shareholders. Itis register with the Registrar of Companies by drawing up Memorandum of Incorporation. It is owned by the government and operated for profit. 2.3.1. Identify the form of ownership applicable above 2.3.2, Discuss advantages of the form of ownership mentioned in 2.3.1. [20] QUESTION 3: BUSINESS ROLES 3.1 Elaborate on the term social responsibility, (2) 3.2 Define Corporate Social Responsibility (6) 3.3. Suggest initiatives taken by the business to address the following Poverty and inequality (4) Crime (4) Gambling (4) [20] (4) (8) (2) (6)Downloaded from Stanmorephysics.com QUESTION 4: MISCELLANEOUS BUSINESS VENTURES a Name FOUR forms of ownership that are profit organisation 42. Discuss advantages of a partnership BUSINESS ROLES 43.4 Desdribe the term inclusivity 4.3.2 — purpose of inclusivity. ANSWER ONLY ONE ESSAY QUESTION 5: BUSINESS VENTURES (FORMS OF OWNERSHIPS) (4) (6) (4) (6) [20] Corona and Covid completed their Bcom law degree and decided to open a law practice business. They are considering a personal liability compan} As a business- advisors provide a detail analysis of the above form of ownership: * Outline the characteristics of personal liability company + Explain the advantages and disadvantages of personal liability company * Distinguish between the personal liability company and partnership * Suggest the characteristics of Public company [40]Downloaded from Stanmorephysics.com F Province of the bedSVEASTERN CAPE 4 a Fa.) EDUCATION NATIONAL SS Nile) eal ale GRADE 10 BUSINESS STUDIES MEMORANDUM 100 MARKS 16 pagesDownloaded from Stanmorephysics.com NOTES TO MARKERS 1. 10 10.4 Candidates’ responses for SECTIONS B and C must be in full sentences; however this would depend on the nature of the question. ‘A.comprehensive memorandum has been provided but this is by no means exhaustive. Due consideration should be given to an answer that is correct but: Uses a di rept he from that which appears in the memorandum source ION A: re are No alternative answers. ~ Each aaiidlon has only one correct answer. Take note of other relevant answers provided by candidates and allocate marks accordingly. (In cases where the answer is unclear or indicates some understanding, part-marks should be awarded, for example, one mark instead of the maximum of two marks.) The word ‘sub-max’ is used to facilitate the allocation of marks within a question or sub-question. The purpose of circling marks (guided by ‘max’ in the breakdown of marks) on the right-hand side is to ensure consistency and accuracy in the marking of scripts. In an indirect question, the theory as well as the response must be relevant and related to the question. Incorrect numbering of questions or sub-questions will be SEVERELY PENALISED. This is applicable to all the sections of the paper. No additional credit must be given for repetition of facts. Indicate with an R. ‘Subtotals to questions must be written in the right-hand margin. Circle the subtotals as indicated by the allocation of marks. This must be guided by ‘max’ in memo. Only the total for each question should appear in the left-hand margin next to the appropriate question number. SECTION B If, for example, FIVE facts are required, mark the candidate’s FIRST FIVE responses and ignore the rest of the responses. Indicate by drawing a line across the unmarked portion or use the word ‘Cance. NOTE: This only ap; s to questions where the number of facts is specified.Downloaded from Stanmorephysics.com 10.2 \f two facts are written in one sentence, award the candidate FULL credit. Point 10.1 above still applies. 10.3 If candidates are required to provide their own examplesiviews, brainstorm this to ‘come up with alternative answers, 10.4 USE OF THE COGNITIVE VERB AND ALLOCATION OF MARKS 10.4.1_Where the number of facts are specified questions that require candidates to “Rea aM il be marked a8 flows: or as indicated in the memorandum), tion’ are given separately to facilitate mark allocation. 10.4.2 105 d for answers that are easy to recall, requires one- word answers, or is quoted directly from scenario/case study, This applies to SECTIONS B and C in particular. 1. SECTION C 11.1 The breakdown of the mark allocation for the essays is as follows: Introduction Content Maximum: 32 Conclusion’ Insight 8 TOTAL 40 11.2 Insight consists of the following components: Layout/Structure: | (\s there an introduction, body, proper paragraphs and a conclusion?) 2 factsiresponses made based on ng this guide NB: 1. If there are no ‘-S' indicated, award the maximum TWO (2) marks. 2. Where a candidate answer less than 50% of the Question with relevant facts, no -S appears in the Left margin, award a maximum of ONE (1) markDownloaded from Stanmorephysics.com Originality: (Examples, recency of information, current trends and developments.) 2 TOTAL FOR INSIGHT: | 8 TOTAL MARKS FOR FACTS: | 32 TOTAL MARKS FOR ESSAY (8 + 32) | 40 NOTE: 1. No marks will be awarded for contents repeated from the introduction and conclusion. 2. ‘The candidate forfeits marks for layout if the words INTRODUCTION and CONCLUSION are not stated. UL 3. | Nemarks will be allocated for layout, if the headings \duction, Conclusion,’ etc. in ‘Insight’ is not supported by an ination. 4 a the effect from November 2017 a candidate will be awarded a maximum of ONE (1) mark for headings/subheadings and ONE. (1) mark for interpretation (16 or more out of 32 marks). This applies specifically to the analysis and interpretation part of insight. Indicate insight in the left-hand margin with a symbol e.g. (L.A, S and/or 0") The components of insight are indicated at the end of the suggested answer for each question. Mark all the relevant facts until the MAXIMUM mark in a subsection has been attained. Write MAX after maximum marks have been obtained. At the end of each essay indicate the allocation of marks for facts and marks for insight as follow: (L — Layout, A - Analysis, S — Synthesis, O - Originality) as in the table below. CONTENT MARKS ] Facts 32 (max.) L 2 A 2 Ss 2 ° 2 TOTAL 40 ‘When awarding marks for facts, take note of the sub-maxima indicated, especially if candidates do not make use of the same subheadings. Remember headings and ‘sub-headings are encouraged and contribute to insight (structuring/logical flow/sequencing) and indicate clarity of thought. (See MARKS BREAKDOWN at the end of each question.)SECTION A (COMP! QUESTION 1 14 12 Downloaded from Stanmorephysics.com 118 144 1.1.5. 1.24 122 1.23. 1.24 1.25. {f the candidate identifies/interprets the question INCORRECTLY, then he/she may still obtain marks for layout. Ifa different approach is used by candidates, ensure that the answers are assessed ‘according to the mark allocation/subheadings as indicated in the memorandum. ‘Award TWO marks for complete sentences. Award ONE mark for phrases, incomplete sentences and vague answers NoVeniber 2017, the maximum of TWO (2) marks for facts 10, will not necessarily apply to each question. 1e nature of the question. With the effect fro Cay AW Bay CA Daw 5x2 (10) BW EW AW GW (10) cw SECTIONBDownloaded from Stanmorephysics.com QUESTION 2: BUSINESS VENTURES MARK ONLY TWO QUESTION IN SECTION B 2.1 FOUR different types of co-operatives ~ Agricultural-v - farmers wanting to work together rather than to compete with each other - Worker. = Consumer. - Housing.¥ - Co-operative burial societyay! - Financial services. = Transport.v } - Trading) - provide produets as cheaply as possible to members - Producers (Platinum) =A group of producers (manufactures) that form a legal entity. Note: Mark the FIRST FOUR (4) 2.2 Differences between private and public company. PRIVATE COMPANY, | PUBLIC COMPANY May not offer sharesy to the general public.)_| May not offer shares¥ to the general public.1 Name must end with Proprietary Name must endv with Limited/Ltd.v Limited/(Pty) Ltd.v Financial statements must be independently __| Annual financial statementsV need to be reviewed but not necessarily audited.) audited. Does not need to publish a prospectus as it | Have to register and publishv a prospectus cannot trade its shares publicly.) with CIPRO. The company is not required to raiseVthe _| Must raise a minimum subscription prior to minimum subscription issue minimum the commencement of the company. shares. Managed by a minimumy of 1 or 2 directorsv._| Managed by a minimum) of 1 or 2 directorsv, Any other relevant answer related to a private | Any other relevant answer related to a private compan company. ‘Submax (4) ‘Submax (4) NOTE: 1. The answer must be in tabular format. 2. The differences must be clearly linked. Max-8 2.31 State Owned Company (SOC) (2) 2.3.2. Advantages of State- Owned Company (SOC)Downloaded from Stanmorephysics.com ~-Profits may be used to finance ¥ other state departments/reduce taxes. ¥ ~ Offer essential services which may not be offered by the private sector. V + Profits may be used yto finance other state departments = Prices are kept reasonable/Create sound competition with the private sectory to make services affordable to more citizens. - Wasteful duplication Vof services is eliminatedV -- Jobs are created” for all skills levels. V (Max 6) [20] + Is ethical view point that says every individual/organisation has an obligation to benefit society as a whole. V * Italso means getting actively involved in projects ¥ that can have a positive impact on society in a sustainable way. ¥ + Itis when each person is responsible for the effects their behaviour \ and lifestyle has on the environment and others. ¥ Max(2) 3.2. Definition of Corporate Social Responsibility ‘* An obligation by a business to pursue sound long term goals’ for society..) Long term commitment by businesses to always act ethically/to contribute to economic development in order to improve the quality of life of their employees, V their families, their local communities and society in general.) The way companies manage their business resources/processesiato impact positively on society. ‘© When a busi $/accountable to their c jovernmenty for its ds of doing business. uusiness in the interest of both the jer community.\ ecordance with legislation that liftent/employee development.VDownloaded from Stanmorephysics.com Businesses recognise the need to give back to society in a sustainable manner. Refers to strategies used by business to take responsibility for their impact on society and the environment. Itis not a single action, but rather an approach to doing business that guides all decision-making in the firm. Companies manage their business operations in such a way that it does not negatively affect stakeholders.) CSR focuses'6A {he idea that businesses can no longer act in isolation from the broader society. = Any other relevant answer related to the ‘deseription/definition of CSR } Max (6) 3.3 Initiatives to address poverty and inequality Uplift staff members through training and development causes." Get involved in the local community in hands-on sustainable projects with community members. VV Donate money that will be used to buy basic needs.) Make yourself aware of any website or stores that donate portions of their revenue to non-profits. Max(4) Initiatives to address crime Businesses can create projects to alleviate high rate of crime. Educating the community about the cost of crime. Work in partnership with the police. VV Work with schools to establish drug/gun free zone. VY Mentor young people who need positive support from adults. Max (4) Initiatives to address gambling Develop policies that are aimed at addressing awareness of gambling as a problem in the workplace and community. vv) Provide guidelines on how to deal with gambling. Vv Offer treatment for gambling. VV Max(4) [20] QUESTION 4 MISCELLANEOUS BUSINESS VENTURES 44 Profit organizations sole traderyDownloaded from Stanmorephysics.com - partnershipy - close corporationY - private company - personal liability company public company state-owned companyY. Any other relevant answer related to profit oganisation. ¥ Note. Mark the FIRST FOUR only (4) 4.2 Advantages of partnership - Party ips are ly easy to establish, V there are no formal req for the creation and running of a partnership. = Partn iiestyew c ital into the businessv to finance expansion.) business. - Partners share any profits and are therefore motivated to work hard. - Raising additional capital to finance further business expansion is easy,V because there is no limit on the number of partners allowed in each partnership.¥ - Partnerships can be cost-effective Vas each partner specializes in certain aspects of their business. - Partners are taxed in their own capacities, which could lead to lower taxation, depending on the level of income of the individual. - Partnerships provide moral support and will allow for more creative thinking and brainstorming.¥ - Partnership information is availablev to partners. - Partnerships are not compelled by lawy to prepare audited financial statements. - Any other relevant answer to the advantage of partnership. - Partners ite neW skills and ideas into a business. - Partners share responsibilities for decision making\ and managing the Max (6) BUSINESSROLES 4.3.1 Inclusivity meaning: That no one should be excluded because of their gender/age/race/ language/disability. It means giving everyone equal opportunities. inclusivity allows no discrimination ¥ on the basis of age, race, gender, sexual orientation, disabilities or HIV status. ¥ An inclusive organisation will treat people who have the same skills and abilities equally when it comes to job opportunities. ¥ Max (4) 4.3.2 Purpose inclusivity Bus not discriminating against anyone and are including all people .. Itis to make the best usev of all the human resources in an organisation. ¥Downloaded from Stanmorephysics.com * To-give people with different talents and backgrounds ¥ an equal chance to contribute to an organisation. + As more and different people get new opportunities, inclusivity will gradually decrease inequality. v . More people will get jobs\, become well-educated employeesw/ escape poverty. q + These new members of the middle class can then participate V meaningfully in the.economy and so more business can do well. ¥ «Workplace diversily/inelUsivity improves the ability of a business to solve problems innovate/cultis iverse markets. V + Employees value each other's diversity and learn to connecty and communicate across lines of difference. ¥ + Employees demonstrate greater loyalty to the business because they feel respectedia junderstood. ¥ * Adiversified ce because of inclusivity can give businesses a competitive advantage \ as they can render better services. ¥ + Employees from different backgrounds can bring different perspectives to the business. * Businesses with a diverse workforce are more likely to have a good public image Vand attract more customers. ¥ Max (6) [20] SECTION C Mark one Essay QUESTION 5: BUSINESS VENTURES (FORMS OF OWNERSHIP) 5.1. INTRODUCTION One of the characteristics of personal liability companies is that, certain professional persons, such as attorneys and accountants, who are statutorily prohibited from enjoying limited liability, often incorporate a personal liability company to regulate their affairs. - Personal liability companies are subject to fewer disclosure and transparency requirements\V Any other relevant introduction related to the Personal Liability Companies. Max. (2) 5.2. Characteristics of a personal liability company 10Downloaded from Stanmorephysics.com 5.3. un 1 or more persons (including juristic persons) ¥ may incorporate a personal liability company. ¥ The board of a personal liability company must comprise at least one directory! (1 or more directors). Personal liability companies are subject to fewer disclosure Vand transparency requirements. The directors are jointly and severally liableV with the company for all company debts and liabilities incurred. ¥ The company has the benefit of corporate existencev and perpetual ‘succession. ire identified by the suffix ‘Incorporated’y or ‘Inc’. pany is prohibited by MOI from offering its shares to the aftr of its shares is restricted. mpany must prepare annual financial statementsy, but is Fancial statements need not be either audited Vor independently | unless prescribed by regulation. ¥ Shareholders of a personal iabilty company have a right of pre-emption in respect of the issue of new securities unless the MOI provides otherwise.V A personal liability company has a separate legal personality, Shareholders have limited liability. ¥ A personal liability company is required to give 10 business days' notice for shareholder meetings. Any other relevant answer related to the characteristics of personal liability company Max (10) Advantages and Disadvantages of personal liability company Advantages The board of a personal liability company must comprise at least one directory) (1 or more directors) or any other minimum number as stipulated in its MOI.vW, The life span of a personal liability Company is pérpstlal.\ The company is a separate Sees caf rty in its own name.VV The Act imposes personal lial carrying on of the business in a rec! Directors of a personal liability cony 0 Annual General Meeting (AGM). \' Audited financial statements are op ee statements need to be independently reviewed, regulation. A personal liability company is not required to lodge its annual financial statements with the Commission.v ‘Sub max (8)Downloaded from Stanmorephysics.com Disadvantages - The directors and past directors are jointly & severally liable together with the company, for the debts and liabilities of the company that were contracted during their respective terms of office. VV - Subject to many legal requirements, hence it is difficult and expensive to establish compared to Close Corporations and Sole Proprietorship.\V A personal liability company is prohibited by MOI from offering its shares to the public and the transferability of its shares is restricted.vV The company is/subjectedito double taxation, i.e. on the taxable income and Standard Tax on Companies (STC) eon: leclared dividends. A mectna gag ibe atter may not be debated unless at least three shareholders are present. - The meeting may to exercise in aggre by MOL VW - Personal liabitity companies are compelled to prepare annual financial statements. All distributions to shareholders require board approval and need to satisfy the solvency and liquidity tests and the payment are also extremely widely definedvV - Any other relevant answer related to the disadvantage of PLC gin to be considered unless sufficient persons are present at the meeting at least 25% of all the voting rights. The voting rights must be determined Submax (8) Max (16) 5.4 DIFFERENCES BETWEEN PERSONAL LIABILITY COMPANY PARTNERSHIP = One or more persons (including juristic = Two or more persons may establish persons) v may establish a personal liability a partnership.v ‘company. - Managed by board of directors comprise at |- Partners share the responsibility of least one directory (1 or more directors). managing the business. \ = Personal liability companies must register with |- There are no legal requirements in CIPC\ and submit the memorandum of starting a partnershipy except the incorporation.v drawing up of partnership agreement.\) ~The name must endV with the suffix ~ No specific suffix vto be reflected in the ‘Incorporated/Inc.' ¥ name of the partnership. V = ‘The company and its shareholders¥ are - Partners are taxed in their personal subjected to double taxation.v capacity. ‘Sub max(6) ‘Sub-max (6) Max (12) 5.5 Characteristics of public company Reauires three or more directors and one or more shareholders.v"/ The name ends with Ltd. Vv Public can buy shares in company a prospectus is issuedVV Register with the Registrar of Companies by drawing up Memorandum of Incorporation. vv Has legal personality and therefore has unlimited continuity vv 12Downloaded from Stanmorephysics.com - Shareholders have a limited liability. VV - A public. company is required to hold an AGM (Annual General Meeting). vv) - Auditing of financial statements us compulsory and audited statements are available to shareholders and the public. vv - Profits are shared in the form of dividends in proportion to the share held. VV Max (10) CONCLUSION - Operating as a PLC Gain be llenging because of legal requirements. VV ~ This form suitable for professional people, e.g. lawyers, because of limited liabilities of = Any other rel ated to the Personal Liability Companies, public company and partnership Max (2) BREAKDOWN OF MARK ALLOCATION Details Maximum | Total Introduction 2 Characteristics of PLC 10 Advantages and 16 | Max32 disadvantages of PLC Diference between PLC & rr Partnership Characteristics of Pubic 10 Conclusion 2 INSIGHT ‘Layout 2 ‘Analysis, interpretation 2 Synthesis. 2 8 Originality’Examples 2 TOTAL MARKS: 40 (40) 13Downloaded from Stanmorephysics.com QUESTION 6: BUSINESS ROLES ( & SOCIO ECONOMIC ISSUES) 6.1. Introduction - Workers living with HIV/Aids often have low morale and this lowers productivity. - Aresponsible business should contribute towards the upliftment of the community. - Any other relevant introduction related to socio-economic issue. Max (2) 6.2 Reasons why socio economic issues pose challenge to businesses: South African businesses face a unique set of socio-economic challengesv that impact on business operations.) - All socio-economic issues presenty both challenges and opportunities for entrepreneurs.) - It poses a challenges, because it is not within the control of the businesses (issues forms part of MACRO environment)V Also the business would not really be able to come upy with a solution to ..... (socio-eco issues) Max (8) Impact of HIV/Aids on business Costs such as insurances, retirement funds, medical aid, health and safety, tend to increase. 14Downloaded from Stanmorephysics.com 6.4. 15 Business loses employees, ¥ the costs of finding suitable replacement and training the new person is high.) Conflict can arise among staff if one found with illness due to ignorance and fear around the illness. Pool of skilled workers tends to be smaller due to high rates of HIV/Aids infection.» High absenteeismy- employees take more sick leaves.\ Reduction of business enterprise labour forcev- work must be done by fewer peopleny Lower physical ability: rkers\ resulting in daily targets not being met.\) Delays in order @ of stock shortages.V Quality of products/services might be poorer because of inexperienced workers. HIV/Aids: d jeaths reduce the number of consumers, resulting in a lower de goods and services. Reluctant sel] on credit to high-risk consumers. Many smaller businesses will close downy while others downscale (retrench) to cut costs. Any other relevant answer related to the impact of HIV/Aids on business Max. (14) Ways the businesses can respond to HIV/Aids Workplace HIV/Aids policies and programme must be in place.v Educate the staff to get tested in order to know their status. Organise the counselling y and treatment of those with HIV/Aids. Educate workers about the importance of safe sex.) Issues ARV's \ and implement the proper treatment programmes. Educate staff about the laws regarding HIV/Aids Vand notify that it illegal to discriminate against someone with HIV/Aids. Put a system in placev to monitor the blood cell count.) Make use of educational programmes on HIV/Aids management.V Any other ways related the businesses can respond to HIV/Aids. Max (14) 6.5 Impact of unproductive workforce on business There is always tension between the employers and employees because employees are performing below employer's expectations.) Low profits for business and make it difficult to survive an economic recession Stress for both employees and employersvVDownloaded from Stanmorephysics.com - -Unproductive labour is a major stumbling block to economic growth and ‘sustainability. VV - It pushes up production costs and make way for cost-efficient foreign competition who employ highly qualifies skilled and motivated people.vV + Could result in decreased employment opportunities if businesses switch over to advanced technology to replace labourers) Max (10) 6.6 Conclusion 1s will improve the general standard of living.vV ses launch countywide campaigns on awareness on of ARV's in clinics.) ision of CSR and HIV/Aids programmes. (2) Introduction Reasons why socio ‘economic issues can pose challenge Impact of HIV/Aids on business. Ways business respond to HIVIAids Impact of unproductive workforce ‘Conclusion INSIGHT Layout Analysis, interpretation Synthesis Originality/Exampies TOTAL MARKS: [ao] (40) TOTAL 100 16