 Aptitude Tests 4 Me

Data Interpretation

Detailed Solution

37. Calculate the % change in value for each liability shown.
Interest paying loans = 134 / 135 = 0.993 = 0.7% decrease
Currency swaps= 6.9 / 8.5= 0.812 = 18.8% decrease – second largest change
Other current liabilities = 48 / 42 = 15% increase
Interest bearing loans = 42.6 / 53 = 19.62% decrease – Largest change
Pension payments = 218 / 204 = 6.9% increase
Tax liabilities = 49.5 / 48 = 3.125% increase.
Thus the correct answer is (B), Currency swaps

38. Step 1 – calculate the Previous year’s difference between the total Non-current liabilities and the total Current liabilities
305 – 185.5 = 119.5
Step 2 – calculate the Current year’s difference between the total Non-current liabilities and the total Current liabilities
297.4 – 189.3 = 108.1
Step 3 – calculate Next year’s projected difference between the total Non-current liabilities and the total Current liabilities
310.1 – 189.2 = 120.9
Step 4 – calculate the average
(119.5 + 108.1 + 120.9) / 3 = 116.2
Thus the correct answer is (A), Ł116 million

39. Step 1 – calculate each Current Liability’s % change, as follows
Interest paying loans 134 / 126 = 106.35%
Currency swaps 6.9 / 11.3 = 61.06 %
Other current liabilities 48.3 / 52 = 92.88%
Step 2 – calculate each Current Liability’s subsequent year’s value
Interest paying loans 134 x 106.35% = 142.51
Currency swaps 6.9 x 61.06% = 4.21
Other current liabilities 48.3 x 92.88% = 44.86
Tip: instead of writing down the percentage increase for each category, it saves time if you leave the number in your calculator and work out the “subsequent year” figure straight away. In other words, combine steps 1 and 2.
Step 3 – total the Current Liability values
142.51 + 4.21 + 44.86 = 191.59
Thus the correct answer is (A), Ł192 million

40. Step 1 – calculate the total amount of pension payments across the 3 years shown 204 + 196 + 218 = Ł618 million
Step 2 – calculate the total number of ex-employees drawing a pension across the 3 years shown
8,155 + 8,240 + 8,325 = 24,720
Step 3 – calculate the average pension payable across the 3 years
Ł618 million / 24,720 = Ł25,000
Thus the correct answer is (C), Ł25,000

41. Step 1 – calculate next year’s projected total Non-current liabilities
Interest bearing loans + Pension payments + Tax liabilities = 42.6 + 218 + 49.5 = 310.1
Step 2 – correct the total by adding 4% for inflation
310.1 x 1.04 = Ł322.5 million
So the correct answer is (A), Ł322.5 million

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