Question: begin{tabular}{ll} ROE: & multirow{2}{*}{} ROIC: & (3) end{tabular}

\begin{tabular}{ll} ROE: & \multirow{2}{*}{} \\ ROIC: & (3) \end{tabular}

\begin{tabular}{ll} ROE: & \multirow{2}{*}{} \\ ROIC: & (3) \end{tabular}

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