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Need help on EPSM!

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Need help on EPSM!

Finally passed all exams, however stuck on EPSM Unit 8, Question 7.
Feel awful since couldn't get one correct answer out of 6 questions.
Did lots of research, still couldn't figure it out.
Can anyone help?
Any clue will be helpful.

May 14th 2020 AN ACCA USER

Retagged May 14th 2020

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