Nearly every calculation part on this paper is followed by a separate "explain what this means" part, marked independently — treat them as two distinct skills, not one.
A calculation vs its interpretation
Figure
Calculation alone (weak)
Interpretation (what earns the mark)
Margin of safety = 18%
"MoS is 18%"
"Sales could fall by 18% before the business starts making a loss"
Break-even = 40 units/month
"Break-even is 40"
"The business must sell at least 40 units a month just to cover its costs, before any profit is earned"
A negative cash budget closing balance
"The balance is -$4,000"
"The business will need an overdraft of at least $4,000 that month to cover its payments"
The pattern is always the same: restate the number in terms of what it means for the BUSINESS's decision or survival, in a full sentence.
✕
Stopping at the number
A correct calculation with no interpretation sentence routinely scores well below its Merit/Excellence potential, even when the arithmetic is flawless — these standards mark the calculation and the explanation as SEPARATE requirements, and a number alone only satisfies one of them.
A quick checklist before moving to the next part
Have I stated the number itself, clearly labelled?
Have I written a full sentence saying what it means for the business?
Does that sentence reference the actual scenario (a name, a season, a decision) rather than staying generic?
Turning a bare figure into an examined sentence
Weak phrasing
Stronger phrasing
"This is good."
"This gives the business more room to absorb a fall in sales before making a loss."
"The number is high."
"This is above the break-even point, meaning the business is already earning a profit at this volume."