The correct verb form here is "rephrased" because the action of rephrasing the report is completed. The past simple tense is appropriate in this context to show a completed action in the past.
Thus, the correct verb form is "rephrased," making the sentence: "She rephrased the report in order to clear the essential points."
Arun’s present age in years is 40% of Barun’s. In another few years, Arun’s age will be half of Barun’s. By what percentage will Barun’s age increase during this period?