Step 1 – calculate the % change for each of the 6 costs between the years 2008 to 2010.
Staff costs: 215 / 248 = 0.867 ; 13.3% decrease
Property depreciation: 132 / 112 = 1.179 ; 17.9% increase
Inventories: 16,420 / 11,842 = 1.387 ; 38.7% increase
Loan impairment: 22 / 9 = 2.44 ; 144.4% increase
Other expenses: 502 / 357 = 1.406 ; 40.6% increase
Note: be careful to note the question asks for “the second largest”. It is a common mistake to overlook this and select the largest increase.
Thus the correct answer is Other expenses