Chapter 17 TAX ADJUSTED LOSSES – COMPANIES

Dear Jill,
Throughout your lectures, you have advised us to leave a note on certain rules to obtain maximum marks. I’ve tried doing this in the ACCA Practice Platform but after expanding the entire sheet to see how everything looks, the cell which contains the note becomes wide-stretched affecting the computation above it.
I would like to know how to insert notes in the exam spreadsheet so that after expanding the worksheet it won’t affect other things above or below it due to the increment in the width of the cell that houses the note.

Consider this excerpt below from the OpenTuition TX manual (Reference: Answer to Example 1 of Chapter 17):

“Notes
(1) The property losses are automatically offset against total profits before trading losses of the
current period, therefore they are all relieved.
(2) A partial claim can be made to offset the trading loss brought forward to avoid wasting QCDs.
The remainder will be carried forward and offset against future total profits before QCDs. “