Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

RECOMMENDED TRANSLATION: Direct loan (transcription)

Гринмейл

65. 
    Return on assets (ROA)
    

An indicator of how profitable a company is relative to its total assets. ROA gives an idea as to how efficient management is at using its assets to generate earnings. Calculated by dividing a company's annual earnings by its total assets, ROA is displayed as a percentage. Sometimes this is referred to as "return on investment" (Investopedia).

Ratio measuring the operating profitability of a (non-financial) firm, expressed as a percentage of the operating assets. ROA indicates a firm's ability to efficiently allocate and manage its resources but (unlike 'return on equity') ignores the firm's liabilities. Also called return on total investment (ROTI). Formula: Operating income x 100 ÷ Operating assets (Business Dictionary).
The ratio of net profit to shareholders' equity (also called book value, net assets or net worth), expressed as a percentage. A measure of how well a company uses shareholders' funds to generate a profit (Financial Times Lexicon).

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