Numerical Test 5

Solutions Booklet

Instructions

This numerical reasoning test comprises 30 questions, and you will have 30 minutes in
which to correctly answer as many as you can. Calculators are permitted for this test, and it is
recommended you have some rough paper to work on.

You will have to work quickly and accurately to perform well in this test. If you don't know the
answer to a question, leave it and come back to it if you have time. Each question will have
five possible answers, one of which is correct. You may click Back and Next during the test to
review or skip questions.

You can submit your test at any time. If the time limit is up before you click submit the test will
automatically be submitted with the answers you have selected. It is recommended to keep
working until the time limit is up.

Try to find a time and place where you will not be interrupted during the test. The test will
begin on the next page.

AssessmentDay
Practice Aptitude Tests
 Q1 What was the unit sales ratio of Austrian Quarter 4 : Portugal Quarter 1:
Greek Quarter 4?

(A) 35:28:22
(B) 5:3:4
(C) 6:4:3
(D) 5:4:3
(E) 3:4:2

Step 1 - Put the 3 countries into a ratio

Austria (Quarter 4) : Portugal (Quarter 1): Greek (Quarter 4)
= 35,000: 28,000: 21,000

Step 2 – Simplify the ratio (recognize that 7 is a common denominator)

5:4:3

Thus the correct answer is (D) 5:4:3

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 Q2 Which country met or exceeded its annual target for unit sales?

(A) Greece
(B) Portugal
(C) Austria
(D) Ireland
(E) Croatia

Tip: Notice that all the available answers have just one country, so we know that as soon as
we have found one country that exceeded its target, we have the correct answer and we can
move on.

Step 1 – Calculate the total unit sales for each country

Greece = 108,300
Portugal = 104,200
Austria = 105,800
Ireland = 102,400
Crotia = 105,200

Step 2 – Compare each total to the Yearly Target (Unit sales)

Targets are either 105,000 or 110,000.
Only Austria has exceeded its 105,000 target.

Thus the correct answer is (C) Austria

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 Q3 The previous year’s average number of Portuguese units sold per quarter
was 20% higher than the year shown. What was the previous year’s average
number of Portuguese units sold per quarter?

(A) 104,200
(B) 31,260
(C) 26,050
(D) 21,260
(E) 20,840

Step 1 – Calculate this year’s average number of Portuguese units sold per quarter
(28,000 + 33,200 + 22,600 + 20,400) / 4 = 104,200 /4 = 26,050

Step 2 – Calculate a 20% increase to get last year’s average number of Portuguese units
sold per quarter
26,050 x 1.2 = 31,260

Thus the correct answer is (B) 31,260

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 Q4 If Austria’s annual corporation tax was 22% on the first €200,000 of sales
and 20% on sales exceeding €200,000, how much is their corporation tax bill
for the year (assuming each unit is sold at €3.5)?

(A) €34,000
(B) €34,060
(C) €37,060
(D) €44,000
(E) €78,060

Step 1 – Calculate the total value of Austrian unit sales

Total Austrian unit sales = 105,800
Total value of Austrian unit sales = 105,800 x €3.5 = €370,300

Step 2 - Calculate the corporation tax for the first €200,000 of Austrian unit sales
€200,000 x 22% = €44,000

Step 3 - Calculate the tax for sales exceeding €200,000

€370,300 - €200,000 = €170,300
€170,300 x 20% = €34,060

Step 4 – Calculate the total tax

€44,000 + €34,060

Thus the correct answer is (E) €78,060

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 Q5 Greek and Irish sales generated 2.5 Euros per unit sold, whilst the other
countries’ sales generated 2.25 Euros per unit sold. Which country or
countries exceeded their Annual Product Sales Target?

(A) Portugal and Austria

(B) Ireland and Austria
(C) Croatia and Austria
(D) Croatia and Greece
(E) Ireland and Greece

Step 1 – Calculate the total unit sales for each country

Using the earlier question’s total unit sales for each country
Greece = 108,300 x 2.5 = 270,750
Portugal = 104,200 x 2.25 = 234,450
Austria = 105,800 x 2.25 = 238,050
Ireland = 102,400 x 2.5 = 256,000
Croatia = 105,200 x 2.25 = 236,700

Step 2 – Compare each total to the Annual Product Sales Target

Only Croatia and Greece exceeded their respective targets.

Thus the correct answer is (D) Croatia and Greece

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 Q6 Which shares have increased and decreased respectively in value by the
largest percent from yesterday to today?

(A) Share D, Share A

(B) Share D, Share C
(C) Share D, Share E
(D) Share B, Share A
(E) Share B, Share C

Tip: The wording of the question for percentage increases and decreases is critical. Since the
wording says “FROM yesterday TO today” the calculation we must perform is (today) ÷
(yesterday). To determine this, think about how you would increase something by say 20%.
You multiply the original by 1.2 to get the increased result.

Step 1 – Calculate the % change in value for each share

Share A: 20 /19.4 = 3.1% increase
Share B: 4.2 / 3.9 = 7.7% increase
Share C: 18.1 / 19.3 = 6.2% decrease
Share D: 5.6 / 5.1 = 9.8% increase
Share E: 3.1 / 3.3 = 6.1% decrease

Thus the correct answer is (B) Share D, Share C

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 Q7 A dealer buys 250 Share Ds and 350 Share Es at yesterday’s prices and
sells these at today’s prices. How much profit or loss does the dealer make?

(A) £125 profit

(B) £70 profit
(C) £55 profit
(D) £125 loss
(E) £70 loss

Step 1 – Calculate the Share D profit/loss

250 x (5.6-5.1) = 125 profit

Step 2 – Calculate the Share E profit/loss

350 x (3.1-3.3) = 70 loss

Step 3 – Calculate the overall profit/loss

125 profit – 70 loss = £55 profit

Thus the correct answer is (C) £55 profit

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 Q8 A trader has 200,000 Share Bs to sell at today’s price and today plans to split
her proceeds equally into an investment in Share A and Share D. In how
many Share As and Share Ds does the trader invest?

(A) 20,000 Share A and 70,000 Share D

(B) 21,000 Share A and 75,000 Share D
(C) 22,000 Share A and 80,000 Share D
(D) 23,000 Share A and 85,000 Share D
(E) 24,000 Share A and 90,000 Share D

Step 1 – Calculate the amount invested per share

200,000 x 4.2 = £840,000
£840,000 / 2 = £420,000 per share A and D.

Step 2 – Calculate the number of Share A shares at today’s prices

£420,000/20 = 21,000 of Share A

Step 3 – Calculate the number of Share D shares at today’s prices

£420,000/5.6 = 75,000 of Share D

Tip: If at this point you had answers in decimals you should question whether that’s correct
and go back.

Thus the correct answer is (B) 21,000 Share A and 75,000 Share D

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 Q9 What was the total cost of buying 550 Share C’s yesterday and 1,050 Share
E’s today (to the nearest $1,000)?

(A) $11,000
(B) $14,000
(C) $17,000
(D) $18,000
(E) $23,000

Step 1 - Calculate the cost of 550 Share Cs bought yesterday

550 x 19.3 = £10,615

Step 2 – Change into $

10,615 x 1.63 = $17,302.45

Step 3 – Calculate the cost of 1,050 Share Es bought today

1,050 x 3.1 = £3,255

Step 4 – Change into $

3,255 x 1.62 = $5,273.1

Step 5 – Calculate the total cost

$17,302.45+ $5,273.1 = $22,575.55

Tip: If you forgot to convert into dollars, your answer of £14,000 looks very similar to option
(B) and you would have got this question wrong. Often, distracters like this are included in the
answers to catch you out.

Thus the correct answer is (E) $23,000

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 Q10 Today’s prices for Share A and Share C (in Euros) respectively represent a
15% decrease and a 22% increase on the price (in Euros) one year ago.
What were the respective prices a year ago (to the nearest Euro)?

(A) €18 (Share A); €18 (Share C)

(B) €22 (Share A); €22 (Share C)
(C) €29 (Share A); €29 (Share C)
(D) €29 (Share A); €18 (Share C)
(E) €29 (Share A); €30 (Share C)

Step 1 – Convert share prices in to Euros

Share A: 20 x 1.23 = €24.6
Share C: 18.1 x 1.23 = €22.263

Step 2 - Calculate the Share A price one year ago

24.6 ÷ 0.85 = €28.94

Step 3 – Calculate the Share C price one year ago

22.263 ÷ 1.22 = €18.25

Thus the correct answer is (D) €29 (Share A); €18 (Share C)

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 Q11 Which two products had the same total product sales in Year 2?

(A) Product A and Product B

(B) Product A and Product C
(C) Product A and Product D
(D) Product B and Product C
(E) Product B and Product D

There is nothing difficult about this one, just a lot of careful calculator work.

Step 1 – Calculate Year 2 product sales for each product

Product A total = 22.5
Product B total = 27.5
Product C total = 23.5
Product D total= 27.5

Thus the correct answer is (E) Product B and Product D

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 Q12 As a percentage of total sales across all regions, how has the Eastern
region’s sales changed between Year 1 and Year 2?

(A) 1% less
(B) 1.7% more
(C) 1.7% less
(D) 3% more
(E) 3% less

The information that you need is in the graph (Year 2) and the table (Year 1)

Step 1 – Calculate the Eastern region’s % of total sales (Year 2)

Eastern region’s Year 2 sales = 4.5 + 5.5 + 5.5 + 5.0 = 20.5
Add up the total sales for all products across all regions (Year 2)
(2.5 + 5 + 6 + 7 + 4.5 + 6.5 + 5 + 4.5 + 4.5 + 5.5 + 5.5 + 5 + 5 + 4.5 + 4.5 + 6.5 + 6 + 6 + 2.5 +
4.5) = 101 (£10,000s).
Now as a % of total sales this is 20.5 / 101 = 20.3% for year 2.

Step 2 – Calculate the change between Year 1 and Year 2

Year 1 from the table is given as 22%
And 22 – 20.3 = 1.7%

Thus the correct answer is (C) 1.7% less

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 Q13 For products A, B, C and D combined, which region had a sales value
different from the other regions in Year 2?

(A) Western
(B) Eastern
(C) Central
(D) Northern
(E) None of these

Step 1 - Calculate the total sales for each region

Eastern = 4.5 + 5.5 + 5.5 + 5 = 20.5
Northern = 2.5 + 5 + 6 + 7 = 20.5
Southern = 4.5 + 6.5 + 5 + 4.5 = 20.5
Western = 5 + 4.5 + 4.5 + 6.5 = 20.5
Central = 6 + 6 + 2.5 + 4.5 = 19

We can now see that the Central region had a value not equal to the others.

Thus the correct answer is (C) Central

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 Q14 The 5 regions shown represent UK product sales, which is one-quarter of the
value of US product sales and 50% of the value of Asian product sales. What
are Year 2’s total product sales for all 3 territories combined?

(A) £9,010,000
(B) £7,070,000
(C) £5,000,000
(D) £3,030,000
(E) £1,010,000

Step 1 – Refer back to the earlier question for the Year 2 product sales for each product
(this is why it’s useful to have legible notes on your rough workings).

Step 2 - Calculate the total Year 2 product sales for the UK

Total = 22.5 + 27.5 + 23.5 + 27.5 = 101 (10,000’s) = 1,010,000

Step 3 – Create an equation totaling the sales of all 3 territories

Total = UK + US + Asia
Total = 1,010,000 x (1 + 4 + 2) = £7,070,000

Thus the correct answer is (B) £7,070,000

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 Q15 Which region experienced the greatest change in its share of total UK sales
between Year 1 and Year 2?

(A) Northern
(B) Southern
(C) Western
(D) Eastern
(E) Central

The information that you need is in the graph (Year 2) and the table (Year 1)

Step 1 – Calculate each region’s % of total sales for Year 2 (you can save time by using the
figures from a previous question)
Eastern = 20.5 / 101 = 20.3
Northern = 20.5 / 101 = 20.3
Southern = 20.5 / 101 = 20.3
Western = 20.5 / 101 = 20.3
Central = 19 / 101 = 18.8

Step 2 – Calculate the change in market share between Year 1 and Year 2, as follows;

N S E W C
22 – 20.3 24 – 20.3 22 – 20.3 18 – 20.3 14 – 18.8
= 1.7% = 3.7% = 1.7% = -2.3% = -4.8%

Thus the correct answer is (E) Central

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 Q16 Next year, which liability is projected to have experienced the second highest
percentage change in value compared with last year?

(A) Interest paying loans

(B) Currency swaps
(C) Other current liabilities
(D) Pension payments
(E) Cannot tell

Step 1 - Calculate the % change in value for each liability shown.

Interest paying loans = 134 / 135 = 0.993 = 0.7% decrease

Currency swaps= 6.9 / 8.5= 0.812 = 18.8% decrease – second largest change
Other current liabilities = 48 / 42 = 15% increase
Interest bearing loans = 42.6 / 53 = 19.62% decrease – Largest change
Pension payments = 218 / 204 = 6.9% increase
Tax liabilities = 49.5 / 48 = 3.125% increase.

Thus the correct answer is (B) Currency swaps

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 Q17 What is the average difference between the total Non-Current Liabilities and
the total Current Liabilities for the 3 years shown (to the nearest £million)?

(A) £116 million

(B) £117 million
(C) £118 million
(D) £119 million
(E) £120 million

Step 1 – Calculate the Previous year’s difference between the total Non-current liabilities and
the total Current liabilities
305 – 185.5 = 119.5

Step 2 – Calculate the Current year’s difference between the total Non-current liabilities and
the total Current liabilities
297.4 – 189.3 = 108.1

Step 3 – Calculate Next year’s projected difference between the total Non-current liabilities
and the total Current liabilities
310.1 – 189.2 = 120.9

Step 4 – Calculate the average

(119.5 + 108.1 + 120.9) / 3 = 116.2

Thus the correct answer is (A) £116 million

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 Q18 If the projected figures shown prove accurate and the same percentage
changes occur for each liability in the year after next, what will the total
Current Liabilities be in the year after next (to the nearest £million)?

(A) £192 million

(B) £189 million
(C) £187 million
(D) £185 million
(E) £183 million

Step 1 – Calculate each Current Liability’s % change, as follows

Interest paying loans 134 / 126 = 106.35%

Currency swaps 6.9 / 11.3 = 61.06 %
Other current liabilities 48.3 / 52 = 92.88%

Step 2 – Calculate each Current Liability’s subsequent year’s value

Interest paying loans 134 x 106.35% = 142.51

Currency swaps 6.9 x 61.06% = 4.21
Other current liabilities 48.3 x 92.88% = 44.86

Tip: instead of writing down the percentage increase for each category, it saves time if you
leave the number in your calculator and work out the “subsequent year” figure straight away.
In other words, combine steps 1 and 2.

Step 3 – Total the Current Liability values

142.51 + 4.21 + 44.86 = 191.59

Thus the correct answer is (A) £192 million

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 Q19 The Pension payments figure for each year is based upon the following
numbers of ex-employees drawing a pension: 8,155 (previous year); 8,240
(current year); 8,325 (next year). What is the average pension payable
across the 3 years shown (to the nearest £1,000)?

(A) £15,000
(B) £20,000
(C) £25,000
(D) £30,000
(E) £35,000

Step 1 – Calculate the total amount of pension payments across the 3 years shown
204 + 196 + 218 = £618 million

Step 2 – Calculate the total number of ex-employees drawing a pension across the 3 years
shown
8,155 + 8,240 + 8,325 = 24,720

Step 3 – Calculate the average pension payable across the 3 years

£618 million / 24,720 = £25,000

Thus the correct answer is (C) £25,000

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 Q20 Next year’s projected figures need to be corrected by adding an additional
4% for inflation. What is next year’s corrected total Non-Current Liabilities?

(A) £322.5 million

(B) £310.1 million
(C) £309.3 million
(D) £297.7 million
(E) £297.4 million

Step 1 – Calculate next year’s projected total Non-current liabilities

Interest bearing loans + Pension payments + Tax liabilities =
42.6 + 218 + 49.5 = 310.1

Step 2 – Correct the total by adding 4% for inflation

310.1 x 1.04 = £322.5 million

Thus the correct answer is (A) £322.5 million

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 Q21 What was the global income for Ploche Inc in 2007 (to the nearest £10,000)?

(A) £6,000,000
(B) £5,510,000
(C) £5,500,000
(D) £5,430,000
(E) £4,510,000

The information that you need is shown in both the line graph and the histogram.

Step 1 – Calculate 2006’s global income for Ploche Inc by adding the 4 quarters
13.5 + 11.6 + 13.9 + 15.3 = 54.3 (£100,000s)
= £5.43 million

Step 2 – Calculate 2007 global income (allowing for the annual change of 1.4%)
£5.43 million x 1.014 = £5.506 million

Step 3 - To the nearest £10,000

£5.506 million = £5,510,000

Thus the correct answer is (B) £5,510,000

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 Q22 Which of the following statements is true?

(A) Ploche Inc increased global income each quarter during 2006
(B) Between 2007-2010 Zwex Ltd has experienced 6.9% global income growth
(C) In 2006 Quew plc’s global income was £5,430,000
(D) Ploche Inc has experienced positive global growth each year between 2006-2010
(E) The average 2006 Quarter 2 sales were £1.15 million

(A) Ploche Inc increased global income each quarter during 2006.
FALSE – not in Quarter 2

(B) Between 2007-2010 Zwex Ltd has experienced 6.9% global income growth.
FALSE - % are cumulative year-on-year. Hence the growth between 2007-2010 is (1.006 x
1.022 x 1.018) = 1.0466, or an increase of 4.66% between 2007 and 2010.

(C) In 2006 Quew plc’s global income was £5,430,000

FALSE – it was £5,410,000

(D) Ploche Inc has experienced positive global growth each year between 2006-2010
TRUE

(E) The average 2006 Quarter 2 sales were £1.15 million

FALSE – they were £1.27 million

Thus the correct answer is (D) Ploche Inc has experienced positive global growth each year
between 2006-2010

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 Q23 In which year up to 2010 did Quew plc experience a higher annual %
growth than either Zwex Ltd or Ploche Inc?
(A) 2007
(B) 2008
(C) 2009
(D) 2010
(E) None of these

Step 1 - Simply compare Quew plc’s figures for each period compared to Zwex Ltd and
Ploche Inc:

2007 2008 2009 2010

Zwex Ltd 2.3 0.6 2.2 1.8
Quew
-0.7 -0.8 0.3 1.1
plc
Ploche
1.4 1.2 1.6 0.5
Inc

We see that in 2010 Quew grew by 1.1% whilst Ploche grew by 0.5%. Note the question asks
for EITHER Zwex or Ploche; don't fall into the trap of looking for a year in which Quew is
larger than BOTH Zwex and Ploche.

Thus the correct answer is (D) 2010

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 Q24 In 2006 Zwex’s Global sales comprised European and non-European sales,
which were in the ratio 3:4. What were Zwex’s European sales for 2006?

(A) £2.14 million

(B) £2.5 million
(C) £3 million
(D) £3.5 million
(E) £3.75 million

Step 1 – Calculate Zwex Ltd’s Global sales for 2006

8.6 + 17.4 + 12.7 + 11.3 = 50 (£100,000s)

Step 2 – Put this figure into the ratio given in the question. If European sales were 3 parts out
of a total of 7 (i.e. European plus non-European) we have to multiply by 3/7.

Step 3 – Calculate Zwex’s European sales

£5 million x 3/7 = £2.143 million

Thus the correct answer is (A) £2.14 million

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 Q25 What was the global income for Quew plc in 2008 (to the nearest £100,000)?

(A) £5.41 million

(B) £5.37 million
(C) £5.33 million
(D) £5.30 million
(E) £5.23 million

The information that you need is shown in both the table and the histogram.

Step 1 – Calculate 2006’s global income for Quew plc by adding the 4 quarters
12.4 + 9.2 + 16.7 + 15.8 = 54.1 (£100,000’s)
= £5.41 million

Step 2 – Calculate 2007 global income (allowing for the global income change of - 0.7%)
£5.41 million x 99.3% = £5.37 million

Step 3 – Calculate 2008 global income (allowing for the global income change of - 0.8%)
£5.37 million x 99.2% = £5.33 million

Step 4 - To the nearest £100,000

£5.33 million = £5.30 million

Note that £5.33 is incorrect as the question asked for to the nearest £100,000.

Thus the correct answer is (D) £5.30 million

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 Q26 From 2006 to 2007 Attributable profit increased at double the percentage
rate as it did between 2005-2006. What was the Attributable profit figure for
2005?

(A) £0.23 million

(B) £1.03 million
(C) £1.83 million
(D) £1.87 million
(E) £2.03 million

Step 1 – Calculate the 2005-2006 rate of Attributable profit increase

Rate between 2006-2007 = 2.11 / 1.95 = 8.2% increase
Rate between 2005-2006 = 8.2 / 2 = 4.1% increase

Step 2 – Calculate the Attributable profit figure for 2005

1.95 ÷ 1.041 = 1.87 (£million)

Thus the correct answer is (D) £1.87 million

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 Q27 If the target was to have an average profit (per unit) in excess of 50p, in
which year or years was this achieved?

(A) 2006
(B) 2006 and 2007
(C) 2010
(D) 2007 and 2010
(E) 2006, 2007 and 2010

Step 1 - Calculate the average profit (per unit) as follows:

2006 2007 2008 2009 2010

£250 £325 £175 £200 £300
£250 / £325 / £175/ 500 £200/ £300
500 = 500 = = £0.35 500 = / 500
£0.50 £0.65 £0.40 =
£0.60

Note the question asks for "in excess of 50p". So in 2006 where the profit was exactly 50p,
this does not satisfy the requirement.

Thus the correct answer is (D) 2007 and 2010

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 Q28 In 2011, if Adjusted earnings increase by an eighth and there is a 2:3 ratio of
(2011 Adjusted earnings: 2011 Cash flow), what will be the Cash flow in
2011?

(A) £2.14 million

(B) £1.87 million
(C) £1.25 million
(D) £0.83 million
(E) £0.14 million

Step 1 – Calculate the 2011 Adjusted earnings

1.11 x 1 1/8 = 1.249

Step 2 – Calculate the 2011 Cash flow

Adjusted earnings : Cash flow = 2:3
Cash flow = 1.249 x 3/2 = 1.87

Thus the correct answer is (B) £1.87 million

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 Q29 Which year had the lowest ratio of Adjusted earnings to Attributable profit?

(A) 2006
(B) 2007
(C) 2008
(D) 2009
(E) 2010

Step 1 - Calculate the ratio for each year as shown in the table below;

2006 2007 2008 2009 2010

Adjusted = = = = =
earnings/ 1.02/1.95 1.05/2.11 0.95/1.93 0.98/1.88 1.11/2.23
Attributable
profit
= 0.52 = 0.498 = 0.492 = 0.52 = 0.50

Thus the correct answer is (C) 2008

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 Q30 Which year from 2007 onwards showed the greatest percentage change in
Cash flow compared to the preceding year?

(A) 2006
(B) 2007
(C) 2008
(D) 2009
(E) 2010

Step 1 – Calculate the % change in cash flow for each year

2007 2008 2009 2010

1.42 / 1.32 1.34 / 1.42 1.25 / 1.34 1.53/1.25
= 7.58% = 5.63% = 6.72% = 22.4%
(increase) (decrease) (decrease) (increase)

Thus the correct answer is (E) 2010

-- End of Test --

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