Match the narrations in column A with its description in column B Column A Column B i Labour unions A Use financial information to analyse the risk of a business in order to give it a credit rating. ii Investors B Use financial statements to make informed decisions. iii Rating agencies C Use financial information to negotiate salaries and wages. iv creditors D Use financial information to determine the potential of a business before purchasing shares. 5 Management E Use financial statement to assess creditworthiness c) Refer to the below independent scenarios and indicate whether the statement is TRUE/FALSE i. Cash flow ratios are used by investors to determine how the business is faring in comparison to other business in the same industry ii. Debt management ratios are used to indicate how the business is being financed and how it will be able to meet its long term obligations iii. Asset management ratios focus on the businesss ability to cover its short term obligations iv. Liquidity ratios are used to indicate how effective the business is in using its assets and other resources to create sales d) List the four reasons for analysing financial statements