• A description of the market conditions in which the business operates, including such things as the distribution channels used by the SBU, the number and size of its customers, and rates of market growth and inflation.
• The business unit’s competitive position in its marketplace, including marketshare, relative quality, prices and costs relative to the competition, and degree ofvertical integration relative to the competition.
• Annual measures of the SBU’s financial and operating performance over periodsranging from two to twelve years.