BC Fruits Ltd, a fruit bottling and canning company, is planning to expand its operations. The directors are hoping to increase the range of preserved fruit products and in doing so will need to invest in new equipment. They are also hoping to open a new facility in the northern part of the country. The CFO has been asked to prepare a report on the following issues of conceptual framework. You are the Finance Controller of the company, and your CFO wants to address all issues in his report and has asked for your assistance.