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1.- In 2016, Sigma Alimentos deferred the payment of a US $ 60mn tax. Tax authorities They determined that the payment must be made this

1.- In 2016, Sigma Alimentos deferred the payment of a US $ 60mn tax. Tax authorities They determined that the payment must be made this 2021 in the month of April.

i) Write Dupont's extended formula for calculating the SWR.

ii) What impact did the tax deferral have on Sigma's ROE in 2016?

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