Company "Edel" S.A. produces chocolates, candies, packed cookies and other sweets. The production plant is located in Warsaw. In addition, 5 years ago, the company decided to start new line of the business and build a network of its own cafes. At the moment Edel has a network of 25 cafes located throughout Poland, mainly in shopping malls. The owner of the entire share capital of Edel is a foreign investment fund, which ultimately is wholly owned by the family of French entrepreneurs. Selected financial data: In thousand PLN Cafeteria activity Total this year Total previous year Production and sale of finished products 350 000 50 000 400 000 387 000 Revenues Gross profit Net profit 20 000 1000 21 000 20 000 16 000 600 16 600 16 100 300 000 25 000 325 000 331 000 Total assets Equity capital 220 000 218 000 It is not split into individual business it is not split into individual business To do in this task: a) In the table below calculate the overall and performance materiality and clearly trivial. Justify your calculations (state why you have chosen such benchmark and such levels). Benchmark Final value Overall Materiality Performance materiality Crearly trivial b) Would overall and performance materiality change if the owners plan was to list shares on the Warsaw and London Stock Exchanges? Explain your choice and make calculations of how the proposed approach would be different than in point 1a. if applicable.