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Net earnings before deducting minority share of earnings is utilized in the following ratios, since noncontrolling interests are included in the base. Which ratio is

Net earnings before deducting minority share of earnings is utilized in the following ratios, since noncontrolling interests are included in the base. Which ratio is an exception to this statement?
a. net profit margin
b. return on assets
c. return on equity
d. return on investment
e. none of the answers are correct

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