Encyclopedia

Return on Capital


Return on Equity (ROE) is a profitability indicator that measures the return generated by shareholders' equity. It is calculated as the ratio of net income attributable to common shareholders to the amount of shareholders' equity. Shareholders' equity equals total assets minus both current and long-term liabilities. In a balance sheet prepared according to international accounting standards, shareholders' equity is presented in a separate section and consists of the registered capital, additional paid-in capital, and retained earnings.

Source: Decision of the Council of Heads of Government of the CIS

"On the Interstate Program for Innovative Cooperation among Member States of the CIS until 2020"

(Together with , "Information Card of an Innovative Project", "Disclosure of Main Directions of Development of Science, Technologies and Techniques in Developed Countries", "Roadmap", "Indicators for Assessing the Efficiency of Implementation", , "Glossary of Terms")

(Adopted in Saint Petersburg on 18.10.2011)

Морфология

Род

Понятие «рентабельность капитала» женского рода.

Склонение и число

Падеж Единственное число Множественное число
Р рентабельности капитала рентабельностей капитала
Д рентабельности капитала рентабельностям капитала
В рентабельность капитала рентабельности капитала
Т рентабельностью капитала рентабельностями капитала
П рентабельности капитала рентабельностях капитала
Laws with commentary

Codes and federal laws