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3. Effective tax rate nonetheless to be used for all computations involving tax should now be 22%
(also see Appendix 1). For all computations in this case study requiring tax, use this tax rate and

assume all tax is paid in the year in which it arises.

2.2 CONSOLIDATED BALANCE SHEET
As at 31 December 2017

2017 2016

The CFO Case Study Competition Pack (Extended scenario)
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