To calculate return on capital employed, it is Operating Profit/Capital employed=ROCE.

How to calculate the capital employed figure for Tesco in 2022 and 2023 Financial year from the balance sheet below. Which assets and liabilities are included?

Thanks

Group balance sheet
	Notes	25 February	26 February
2023	2022
m	m
Non-current assets
Goodwill and other intangible assets	10	5,375	5,360
Property, plant and equipment	11	16,862	17,060
Right of use assets	12	5,500	5,720
Investment property		24	22
Investments in joint ventures and associates	13	93	86
Other investments	15	1,339	1,253
Trade and other receivables	17	79	159
Loans and advances to customers	23	3,029	3,141
Reinsurance assets	24	145	184
Derivative financial instruments	26	873	942
Post-employment benefit surplus	29	6	3,150
Deferred tax assets	6	82	85
		33,407	37,162
Current assets
Other investments	15	353	226
Inventories	16	2,510	2,339
Trade and other receivables	17	1,315	1,263
Loans and advances to customers	23	4,052	3,349
Reinsurance assets	24	72	61
Derivative financial instruments	26	57	69
Current tax assets		63	93
Short-term investments	18	1,628	2,076
Cash and cash equivalents	18	2,465	2,345
		12,515	11,821
Assets of the disposal group and non-current assets classified as held for sale	7	210	368
		12,725	12,189
Current liabilities
Trade and other payables	19	(9,818)	(9,181)
Borrowings	21	(1,770)	(725)
Lease liabilities	12	(595)	(547)
Insurance contract provisions	24	(570)	(623)
Customer deposits and deposits from banks	25	(4,485)	(4,729)
Derivative financial instruments	26	(99)	(26)
Current tax liabilities		(18)	(11)
Provisions	22	(366)	(283)
		(17,721)	(16,125)
Liabilities of the disposal group classified as held for sale	7	(14)	(14)
Net current liabilities		(5,010)	(3,950)
Non-current liabilities
Trade and other payables	19	(153)	(53)
Borrowings	21	(5,581)	(6,674)
Lease liabilities	12	(7,132)	(7,411)
Insurance contract provisions	24	(35)	(27)
Customer deposits and deposits from banks	25	(2,265)	(1,650)
Derivative financial instruments	26	(288)	(357)
Post-employment benefit deficit	29	(400)	(303)
Deferred tax liabilities	6	(119)	(910)
Provisions	22	(194)	(183)
		(16,167)	(17,568)
Net assets		12,230	15,644
Equity
Share capital	30	463	484
Share premium		5,165	5,165
Other reserves	30	3,123	3,079
Retained earnings		3,490	6,932
Equity attributable to owners of the parent		12,241	15,660
Non-controlling interests		(11)	(16)
Total equity		12,230	15,644