The comparative analysis...demonstrates...that the existence of Mopani expenses are in doubt on the following items: Even a significant increase in the specific index relative to the general labour index of Zambia cannot explain the increase in the labour cost when we have already taken into account the increase in the production volume...Fuels have more than doubled during the period, and since increase in production volume has already been taken into account and fuel is treated as a fully variable cost, this increase is unexplained even if we take into account higher fuel prices than the fuel index should indicate; Mining cost has increased over exponentially, and the difference is outside the boundaries of the cost analysis...We believe that the related party sales and pricing mechanisms are not in accordance with the agreement disclosed, or the arms length principle...The pilot audit has shown that there is a high need for a determined effort at collecting the taxes that are assessed under the laws implemented by the Zambian parliament. [Mopani Copper Mines is a joint venture of Glencore International, First Quantum Minerals & Zambia Consolidated Copper Mines]