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

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), £116 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), £192 million

40. Step 1 – calculate the total amount of pension payments across the 3 years
shown
204 + 196 + 218 = £618 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

£618 million / 24,720 = £25,000

Thus the correct answer is (C), £25,000

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 = £322.5 million

So the correct answer is (A), £322.5 million

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