Page 397 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
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                  Example 5.5


                  Comparative EPS = 44c

                  Bonus fraction = 4/3.92

                  Comparative = EPS × inverse of bonus fraction = 45c × 3.92/4 = 44.1c = 44c


































































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