LIABILITIES Current liabilities Trade payables Current tax liabilities Provisions 74,3045,96962080,89371,9557,10135979,415 Non-current liabilities Bank borrowings 29,724 22,152 Total liabilities 110,617 101,567 Net assets 198,383 226,790 EQUITY Capital and reserves lssued capital Share premium account Capital redemption reserve 2,02313,533416182,411198,3832,02313,533416210,818226,790 (a) Using the information above, calculate the following ratios for both years (ratio formulas included at the end of the booklet): - Gross Profit margin - Operating Profit margin - Return on Capital Employed [ROCE] - Average inventories turnover period - Average settlement period for payables - Average settlement period for receivables - Current Ratio - Quick or Acid-Test Ratio