The following information has been taken from the reformulated financial statements of VLF Co. for the period 2014-2016. Income statement information ( millions) 2014 2015 2016 Net operating profit after tax (NOPAT) 95 110 120 Interest expense -10 -5 -5 2 1 Tax effect of interest expense Net income 1 87 106 116 2014 2015 2016 Balance sheet information ( millions) Operating assets 550 650 740 Financial assets 40 60 50 Operating liabilities 120 130 145 Financial liabilities 180 120 110 Balance sheet information is based on end-of-year figures. The corporation tax rate for VLF Co. was 20% throughout the period. Assuming a weighted average cost of capital of 10%, and analysts are using the Abnormal Operating Income Growth Model (AOIGM) to measure the enterprise value. Calculate the Abnormal Operating Income Growth (AOIG) for VLF Co. for 2016. Comment on the implications for VLF Co's ratio of enterprise value to NOPAT if AOIG is expected to be positive in the future.