you have mentioned Cap emp in EVA is the opening cap emp and that would not be affected by this R&D.
Marketing: as for R&D above.
opening capital employed is the brought forward of last year’s capital emp, which has also not adjusted the 23.1 marketing spent, so technically you have to add last year’s and this year’s right? even kaplan text book says so: “this also means any prior year expenditure is also added in to capital employed”