Description of node <http://id.insee.fr/concepts/definition/c2058/definition/v1/en>

Subject Predicate Object
http://id.insee.fr/concepts/definition/c2058/definition/v1/en http://www.w3.org/1999/02/22-rdf-syntax-ns#type http://rdf-vocabulary.ddialliance.org/xkos#ExplanatoryNote
http://id.insee.fr/concepts/definition/c2058/definition/v1/en http://purl.org/pav/version 1
http://id.insee.fr/concepts/definition/c2058/definition/v1/en http://rdf-vocabulary.ddialliance.org/xkos#plainText Return on equity or ROE measures the capacity of the capital invested by shareholders and partners (equity) to achieve a certain level of profit. Return on equity is equal to the ratio of the net self-financing capacity (net self-financing capacity = self-financing capacity decreases expenditure to maintain production potential intended for replacing production plant and covering operating risks) to equity (equity=share capital + issue, merger and share premiums, etc.; + revaluation adjustments; + mandatory reserve; + statutory or contractual reserves; + regulated reserves; + other reserves; + retained earnings; + result of the period; + investment subsidies; + regulated provisions). Return on equity is a ratio intended only for shareholders, while return on assets concerns the performances of the company.
http://id.insee.fr/concepts/definition/c2058/definition/v1/en http://purl.org/dc/terms/language en
http://id.insee.fr/concepts/definition/c2058/definition/v1/en http://eurovoc.europa.eu/schema#noteLiteral <div xmlns="http://www.w3.org/1999/xhtml"><p>Return on equity or ROE measures the capacity of the capital invested by shareholders and partners (equity) to achieve a certain level of profit.</p><p>Return on equity is equal to the ratio of the net self-financing capacity (net self-financing capacity = self-financing capacity decreases expenditure to maintain production potential intended for replacing production plant and covering operating risks) to equity (equity=share capital</p><p>+ issue, merger and share premiums, etc.;</p><p>+ revaluation adjustments;</p><p>+ mandatory reserve;</p><p>+ statutory or contractual reserves;</p><p>+ regulated reserves;</p><p>+ other reserves;</p><p>+ retained earnings;</p><p>+ result of the period;</p><p>+ investment subsidies;</p><p>+ regulated provisions).</p><p>Return on equity is a ratio intended only for shareholders, while return on assets concerns the performances of the company.</p></div>
http://id.insee.fr/concepts/definition/c2058/definition/v1/en http://rdf.insee.fr/def/base#validFrom 2019-11-05T18:16:12.331
http://id.insee.fr/concepts/definition/c2058 http://www.w3.org/2004/02/skos/core#definition http://id.insee.fr/concepts/definition/c2058/definition/v1/en