Adjustment to ROI & RI Controllable profit

I just sat for December attempt and we were debating about adjustment for controllable profit at forum here, since ACCA already published Sep/Dec 19 questions which all are from September 2019 and its strange, I need your help to clear this confusion.

In Scenario the Company A had 3 Divisions 1, 2 and 3, we had to calculate the ROI and RI, to calculate correct controllable profit for each division please confirm if following expenses should added back to net profit for each division?

The R&D and building brand cost incurred by division 2 and 3, which is related to long term benefit for Company A ( not mentioned for division but main company )

Restructuring cost incurred by Division 3 to move their office to prestigious location.

Thanks in advance.