[SarahSyed]

Could you also explain the difference between BOND, debentures and loan notes but to me they all are the same thing with different names?

[SarahSyed]

Is it true that business can lend money to other businesses in the form of a loan which is the current asset in sOFP because it is our either short term or long term investment of the company?

Is it true that BOND, debenture and loan notes are not all loans but rather they are the form of borrowings from general public and they can also be borrowed from other businesses too?
Please explain.

[SarahSyed]

ROI can be calculated using both formulae depending upon the requirement of the question (like this).

ROI = (Controllable Profit / Capital Investment) x 100
ROI = (Controllable PBIT / Avg Capital Employed) x 100

This is the way controllable profit is calculated in the profit statement.

Controllable sales revenue
less: controllable costs
Gross Profit
less: controllable expenses
Controllable Profit
less: costs controlled by head office
Net Profit

All the depreciation cost and others costs controlled by the head office is deducted from the controllable profit to get the net profit?

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