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Yeah I had R&D as capitalised earnings - but didn't account for it in my gearing ratio. I just pluggled in what they gave us and 'assumed' was correct.

Shit yeah your right! Now, and during the exam, I was putting the expense figures instead of the GP ones. Fair enough too on question 19. Out of interest, for question 1 MC, did you say industrial or resource? And would you / anyone be able to explain why people are saying that B6 is an 83 raw...

How it 17 for the MC 'A'? For 2014 the GP ratio was 33% --> 2015 went down to 10%; thus worsening. For 2014 the expense ratio was 13% --> 2015 went down to 10%; thus an improvement. So should it not be 'C'? Also, for 19 - I understand in general how global marketing would lead to economies...