I have answered the question but not sure how the underlined part is relevant?

n the back of the launch of its long lasting battery 6X model handset, Smartphone Corp. has just released its annual results showing a 30% profit margin, and asset turnover of 0.75 and financial leverage (assets to equity) of 1.0. Smartphone Corp has ended its financial year with $25bn in assets, of which 80% is in cash and marketable securities. The company’s Board meets to celebrate the actual results and to hear from management how these breaking record results can be improved in the following year. To this end, Smartphone’s Chief Financial Officer (CFO) has been tasked to put together a plan to deliver an even higher ROE in the following year. Much to the Board of Directors’ surprise, the CFO’s plan simply hinges on the idea or returning 80% of the cash balance of the company to the shareholders via a special, one-off dividend. Assuming that Smartphone earns a 1.5% after-tax return on its cash and marketable securities balance, please calculate the following:

1. Smartphone’s ROE in its record breaking financial year (pre-payment of the special dividend);

2. Net income, Sales, and Shareholders’ Equity (pre-payment of special dividend);

3. Smartphone’s ROE after the payment of the special dividend, broken down in its three main components.