| 20030920 | 20/09/2003 | POSTBAG: We must face economic facts | David Feeney | 10 | The Co-operative Group, Market Town Format, return on capital employed, values & principles | 
              
          | 20050809 | 09/08/2005 | NEWS VIEWS: Return on capital is best guide | Martin Wates | 18 | Co-operative Commission (2001), return on capital employed, Alan Middleton | 
              
          | 20050823 | 23/08/2005 | NEWS VIEWS: Striking a raw nerve | Bill Watson | 22 | return on capital employed, Martyn Wates, Alan Middleton, co-op professional officials | 
              
          | 20050906 | 06/09/2005 | NEWS VIEWS: Co-operation not capitalism | Alan Spence | 17 | return on capital employed, Martyn Wates | 
              
          | 20050906 | 06/09/2005 | NEWS VIEWS: Matching budgets vital | Ken Nolan | 17 | return on capital employed, Martyn Wates | 
              
          | 20051018 | 18/10/2005 | NEWS VIEWS: Return on capital | JD Wadsworth | 23 | return on capital employed, trading performance, Martyn Wates | 
              
          | 20051018 | 18/10/2005 | NEWS VIEWS: Personal attacks unacceptable | Alan Middleton | 23 | return on capital employed, profit |