Introduction The introduction should summarise the aims and objectives of your report together with any limitations in this type of financial comparison. It should also give a brief profile of each company, its markets and products and a brief commentary on its key operations and recent trading background (15 Marks) (b) Analysis 3 hotels comparison: Marriott hotels, Intercontinental Hotels Group and Accor Hotels: Use a selection of appropriate accounting ratios: Profitability ratios, Efficiency ratios, Liquidity ratios, Gearing ratios and Investment ratios together with any other relevant data to evaluate the relative performance and financial status of the two companies. In making the comparisons take into consideration the viewpoints of the companies key stakeholders (management, investors and lenders). The comparison must be year on year for each company plus a comparison of the companies. This part of the report must give evidence of your understanding of the interpretation of your chosen ratios and the data you are using (50 marks) (c) Performance factors Research and discuss any factors (financial and non-financial relevant to these two companies) that may have affected the companies performance during the periods under review, with reasons. This must take into account the performance of the different segments of the businesses as shown in the annual reports as well as all other relevant factors. These factors must be specific to your chosen companies. This information can be obtained from various commentaries, examples: within the annual reports, corporate websites, trade journals, financial press websites and FAME database. You must show the source of the information that you use in this section. (25 marks)..