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  "notes": "The table breaks down opening and closing capital employed, including shareholders' equity, borrowings, lease liabilities, and cash positions, to derive the average capital employed and subsequent ROCE.",
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      "text": "Return on capital employed: 15.9%",
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      "text": "Consequently, the capital employed at the end of the current and prior year and the return earned during those years was as follows:",
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      "text": "27. FINANCIAL RISK AND CAPITAL MANAGEMENT (CONTINUED)",
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