the following operational and financial data is required for the financial planning process:

• Short and long term profit targets,

• Divisional financial reports,

• Transactions creating cash flow for the divisions and the company,

• Divisional proforma and realized budgets,

• Cost accounting data on product basis,

• Special financial analysis in relation with profitability by product, logistics costs and other expenditure,

• Analysis of security portfolio and subsidiaries,

• Labor productivity reports,

• Internal control reports