• Division A of Azonto Group has investments at the year end of GHS56 million. These include the cast of a new equipment item costing GHS3 million, that was acquired two weeks before the end of is recorded in the accounts as an inter-company The profit of Division A for the year was GHST million before deducting finance costs of GHS800,000.

  Required:

  What is the most appropriate measure of ROI for Division A for the year.