1. Passage Reading
2. Verbal Logic
3. Non Verbal Logic
4. Numerical Logic
5. Data Interpretation
6. Reasoning
7. Analytical Ability
8. Quantitative Aptitude

118. Tip: Dont be caught out by the fact that the question lists Competitor B first,
when you might be expecting to see Competitor A then Competitor B. This is
intended to throw those not paying attention.

Step 1 add 15% to Competitor Bs revenue

112 x 115% = 128.8

Step 2 decrease Competitor As revenue by 8%

90 x 92% = 82.8

Step 3 - Calculate the difference in corporation tax (at 30%)

(128.8 82.8) x 30% = 13.8 = £14 million (to the nearest £million)

Thus the correct answer is (C), £14 million

119. Step 1 calculate Competitor B revenue in $
632 x 1.66 = $1,049

Step 2 calculate Competitor C revenues in Euros
600 x 1.15 x = 690

Thus the correct answer is (B), $1,049 million (Competitor B); 690 million
(Competitor C)

120. Step 1 calculate the difference in the exchange rate

1.20 - 1.15 = 0.05

Step 2 calculate the difference in Euros

0.05 x 63 = 3.15 million

Thus the correct answer is (D) 3.15 million

121. Step 1 calculate the total Gross Profit

128 + 148 + 147 = 423

Step 2 calculate the average

423 / 3 = 141
Step 3 to the nearest £10million = £140 million

Thus the correct answer is (A), £140 million

122. Step 1 calculate the corporation tax payable for each competitor

Competitor A = 90 x 22% = 19.8

Competitor B = 112 x 22% = 24.6

Competitor C = 117 x 15% = 17.6

Step 2 calculate the total corporation tax payable

19.8 + 24.6 + 17.6 = £62 million

Thus the correct answer is (A), £62 million

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