← Interpret accounting information

The recommendation (every paper, last part)

A decision, three reasons, figures throughout.

What has to be on the page

• A stated decision: YES expand / NO keep it as it is. No hedging.
• Three reasons, at least one built on an analysis measure.
• Dollar figures AND ratio figures, drawn from the resource.
• One risk or drawback of your chosen option, and why it is acceptable anyway.

✕

Repeating the trends

The recommendation is not a summary of the earlier parts. It is a decision built on them — the marker is looking for reasoning that points forward ("the liquid ratio of 0.67:1 means the expansion would have to be debt-funded, and finance costs are already rising"), not a recap.

Component	Must be present
Decision	A clear YES or NO — no hedging
Reasons	THREE, at least one built on a named analysis measure
Figures	Both a dollar figure and a ratio/percentage figure
Risk/drawback	One named, with why it is acceptable given the decision

Practice for this standard covers the whole topic — flashcards and quiz.