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Can someone show me why -7.9 is wrong for the return on equity ratio in 2015? Thanks EXHIBIT 11.14 Excerpt from Finning International Inc.'s 2016

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Can someone show me why -7.9 is wrong for the return on equity ratio in 2015? Thanks

EXHIBIT 11.14 Excerpt from Finning International Inc.'s 2016 Annual Report Share Capital Accumulated Other Comprehensive Income (Loss) Foreign Currency Translation and Gain (Loss) on Gain Net (Loss) on Contributed Investment Cash Flow Retained Surplus Hedges Hedges Earnings $ 39 $(13) $1,408 (161) 213 3 213 (99) Number of Shares 172,370,255 Amount $583 $114 Total $2,131 (161) 278 - 62 117 44,343 1 1 7 7 I w Il (4,383,170) (14) (46) (31) (124) (91) (124) (Canadian $ millions, except number of shares) Balance, January 1, 2015 Net loss Other comprehensive income Total comprehensive income (Loss) Issued on exercise of share options Share option expense Repurchase of common shares Dividends on common shares Adjustment for change in accounting policy (Note 18a) Balance, December 31, 2015 Net income Other comprehensive (loss) income Total comprehensive (Loss) income Issued on exercise of share options Share option expense Dividends on common shares Balance, December 31, 2016 - 9 $2,050 168,031,428 9 $ (1) $570 $ - $327 - 65 $1,154 65 (13) 52 1 (84) (84) I WIL (96) (31) 1 135,774 - - (3) 5 5 TI - - (123) $1,083 (123) $1,901 168,167,202 $573 $ 2 $243 $ - Using only the statement of shareholders' equity, calculate the return on equity for Finning for 2016 and 2015. (Round answers to 1 decimal place, e.g. 15.2%. Enter negative answers using either a negative sign preceding the number e.g. -15.2 or parentheses e.g. (15.2).) Return on equity ratio 2016 3.4 % 2015 (7.9) %

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