Capital Employed definition

Capital Employed means the total assets, less current liabilities (adjusted for any asset or inventory valuations imputed on operating income).
Capital Employed means an amount equal to the Relevant Company’s total shareholders’ equity at the close of the Current Period plus the Relevant Company’s long-term debt, short-term borrowing and the current portion of long-term debt at the close of the Current Period.

Examples of Capital Employed in a sentence

  • The two performance measures are Return on Capital Employed and Total Shareholder Return.

  • Average Capital Employed shall be derived by adding the Company’s capital debt plus equity at the close of the last day of the year preceding the Performance Year to the Company’s capital debt plus equity at the close of the last day of the present Performance Year, with the resulting sum being divided by two.

  • In addition, the figure includes other operating income and the share of profit or loss from associates and joint– Receivables from finance leases1 Calculated as the average of the figures as at 31 December of the current year and 31 December of the prior year.WorldReginfo - fe31847a-307f-474a-93a3-508a3ee05c27¬ Return On Capital Employed (ROCE) for the Group.ventures.SEE TABLE 15, PAGE 52 .

  • Return on Capital Employed (ROCE)ROCE is a non-GAAP financial measure that management uses to analyze operating performance and the efficiency of Suncor's capital allocation process.

  • The impact on Earnings from Continuing Operations and on Average Capital Employed of one or more acquisitions with an aggregate purchase price of $300 million or more and of individual acquisitions with a purchase price of greater than $100 million shall be excluded for the calendar year in which the acquisition or acquisitions occur.


More Definitions of Capital Employed

Capital Employed means the capital employed calculated by aggregating the net carrying amounts of intangible assets, property, plant and equipment, equity affiliate investments and loans, other investments, other non-current assets (excluding deferred tax assets) and working capital.
Capital Employed means the sum of debt plus shareholders’ equity less cash and marketable securities less intangible assets less goodwill.
Capital Employed means total assets, less current liabilities (adjusted for appropriate Adjusted EBITDA modifications imputed on operating income).
Capital Employed means, with respect to a Business Unit for each year during an Award Cycle, a twelve-month average, determined as of the end of such year, of total assets minus current liabilities, plus short-term debt and current maturities of long-term debt.
Capital Employed means the aggregate of the following items as reflected in the Latest Balance Sheet:
Capital Employed means the combined capital and reserves, outside interests in group companies, creditors due after more than one year and provisions for liabilities and charges, as shown on our combined consolidated balance sheet as published in the most recent Annual Accounts of Unilever PLC and Unilever N.V. (as defined in the Indenture).
Capital Employed means, in respect of the Company and for the purposes of Section 3.8 herein, the amount of the issued and paid-up share capital plus or minus: (i) the aggregate amount standing to the credit or debit of the consolidated reserves (including profit and loss account and any share premium account), plus (ii) the amount of minority interests in any Subsidiary, plus (iii) any reserves for deferred tax, plus (iv) all gross borrowings, whether such borrowing is made within the Group or otherwise, but excluding all such borrowings other than borrowings within the Group repayable on demand or repayable within one year, all of the foregoing as included in the Company's latest published audited consolidated balance sheet or the latest audited balance sheet of such Subsidiary or pro forma consolidated financial statements, as the case may be. For the purpose of this definition only, borrowings shall be construed in accordance with normal accounting principles in the relevant jurisdiction as adopted from time to time in preparing the relevant companies' audited financial statements.