The section is very important for the company’s stakeholders such as investors, lenders, suppliers, employees, customers and the general public as it reveals the profit figure of the company.Balance Sheet shows the company’s position in terms of its assets, liabilities and equity. This section reveals information regarding the company’s liquidity position, customers and suppliers’ balances, shareholders funds etc. This section is very important for the company’s lenders, customers, suppliers, shareholders etc.These notes provide details on the facts and figures stated in the company’s financial statements. They are very important for the company’s stakeholders to analyse the financial statements more thoroughly.The Operating and Financial review statement of Scottish and Newcastle Plc reveal detailed information on the company’s operating activities in the UK and the rest of the world. It also exposes to some extent the financial structure of the company by showing the amount of the current debt and liabilities compared to the previous year. However, it doesn’t reveal much information regarding the risks and uncertainties of the company’s business.On the other hand, the SABMiller Plc’s Operating and Financial Review statements give much detailed information and illustration on company’s operating activities and result relevant to beverages, hotels and gaming in North America, Europe, Asia and Africa and comparison of activities with the previous years’ results. The company’s financial review statement provides the assessment of the company’s financial structure by showing the company’s total debt capital in detail. But there is no information stated in the statement regarding the risks and uncertainties faced by the company.