Based on Note 16, after reclassifying pension components to refl ect economic income or expense, the net

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Based on Note 16, after reclassifying pension components to refl ect economic income or expense, the net adjustment to profi t before taxation is:

A . –€205 million.

B . –€94 million.

C . +€129 million.

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International Financial Statement Analysis Workbook

ISBN: 9781119628095

4th Edition

Authors: Thomas R. Robinson, Elaine Henry, Wendy L. Pirie

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