Business investment outlook hits two year high

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Large companies are ready to move towards expansion with expectations for hiring, discretionary spending and investment rising to their highest levels in two years, according to the Deloitte CFO Survey.

The quarterly survey of finance directors found expectations had returned to levels last seen in early 2011 and that business optimism had risen for the fourth consecutive quarter.

Appetite for risk has sharpened, with 45% saying now is a good time to take risk on to their balance sheets - the highest in six years and more than double the level of last year.

The CFO survey placed greater emphasis on...

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