Table:
0
A
B
C
1
(in millions of €)
2019
2018
2
Net income
5,648
6,120
3
Less: Other interest expenses / income, net 1
(529)
(482)
4
Plus: SFS Other interest expenses / income
763
721
5
Plus: Net interest expenses related to provisions for pensions and similar
6
obligations
148
164
7
Less: Interest adjustments
8
(discontinued operations)
–
–
9
Less: Taxes on interest adjustments
10
(tax rate (flat) 30%)
(115)
(121)
11
(I) Income before interest after tax
5,916
6,401
12
(II) Average capital employed
53,459
50,715
13
(I) / (II) ROCE
11.1 %
12.6 %

Questions and formulas:
Question: What is the average net income for the 2 years?
Formula: (B2 + C2) / 2
Formula2: (B2 + C2) / 2
Level: Calculation
Question: What is the increase / (decrease) in income tax from 2018 to 2019?
Formula: B10 / C10 - 1
Formula2: B10 / C10 - 1
Level: Calculation
Question: What is the increase / (decrease) in Average capital employed from 2018 to 2019?
Formula: B12 - C12
Formula2: B12 - C12
Level: Calculation