See BPP exam kits number 70 Greenwood(2.5 6/07) see its answers the ratios ROCE 1.where does 400 come from??? 2.Where does 6000 come from??? 3. Where does 6300 come from???
First write all the ratio formulas and then see whats below:
6000 are the assets held for sale..clearly mentioned in SOFP.. 6300 as mentioned at the end of the Q.. is the carrying amout of the Assets of The D.C-Operatation. -dont forget to take return on long-term loan..ADD to the Return from share holders,.. i.e. 8000X5% = 400..