Return on capital employed

tirthesh shah (student) (125 Points)

04 November 2011  

should the extraordinary / exceptional items in the profit &loss a/c be excluded in computing return of proprietors funds NPAT.    I need to know in context to HUL standalone accounts.

also i would like to know the treatment for prior period expenses,tax charge (relating to earlier period items) in calculating NPBIT for ROCE  and  NPAT for  return on proprietors funds (needed in dlf context)