Return On Common Equity definition

Return On Common Equity for a period shall mean net income less preferred stock dividends divided by total shareholders’ equity, less amounts, if any, attributable to preferred stock.

Return On Common Equity for a period shall mean net income divided by total stockholders’ equity, less amounts, if any, attributable to preferred stock.

Return On Common Equity for a period shall mean net income less

Examples of Return On Common Equity in a sentence

• WTO DOC WT/DS285/AB/R (2005) at [164] (Report of the Appellate Body) [US – Gambling (AB)].

• Decomposition of ROCE (for the financial leverage)ROCE = OI/NOA+ {(NFO/CSE) * (OI/NOA - NBC)}ROCE=RNOA + Financial Leverage × Spread ROCE=RNOA + Financial leverage × Spread1Here, ROCE = Return On Common Equity, RNOA= Return on Net Operating Assets, RNOA= OI/NOA, Financial Leverage = NFO/CSE, Spread = RNOA – NBC, NBC = NFE/NFO.And, ∆ROCE = ∆RNOAt + FLEVt (∆RNOAt - ∆NBCt) + ∆FLEVt (RNOAt-1 - NBCt-1)Here, ∆ ROCE represent the change in ROCE for the change of time period.

• In addition to operating profit, the company has other sources of income which are summarized in net financial income ( Net Financial Income / NFI) or if it is negative it is called Net Financial Expense / NFE.In this article, we will describe the research method, the results of the research that include analysis of profitability and growth measurements such as RNOA (Return On Net Operating Assets), ROCE (Return On Common Equity) and NBC (Net Borrowing Cost).

• Therefore, pursuant to the Board’s clear policy on this issue, deferred taxes must be excluded from lead/lag studies when determining JCP&L’s CWC.(iii) The Return On Common Equity Return on common equity does not, and should not, result in a CWC requirement.

More Definitions of Return On Common Equity

Return On Common Equity for a period shall mean net income less preferred stock dividends divided by total shareholders’

Return On Common Equity means Net Income to Common Shareholders divided by the average of the common shareholders equity of the Company at the end of each of the four fiscal quarters of a Year, as reported by the Company in its consolidated financial statements included in the Company’s annual report on form 10-K; provided, however, that in the event of a change in accounting principles affecting the Company or Return on Common Equity during a Performance Period, Return on Common Equity shall be determined without regard to such change unless otherwise specified by the Committee at the time the Performance Criteria and Performance Goals for any Awards relative to such Performance Period are established.

Return On Common Equity means the result obtained by dividing "Net Income" by the "Common Shareholders Equity," as such terms are defined by the Company's accountant.

Return On Common Equity for a period shall mean net income divided by total stockholders’ equity, less amounts, if any, attributable to preferred stock. (jj) “Return on Invested Capital” for a period shall mean net income divided by the sum of stockholders’ equity and long-term debt.

Return On Common Equity means, with respect to each of PNC and the other members of the Peer Group, the annualized cumulative return on common equity for the period commencing January 1, 2003 through (and including) December 31, 2005. The Return on Common Equity of PNC or any other Peer Group member may be adjusted to reflect significant nonrecurring items, including, without limitation, merger-related charges or gains or losses on a sale of a business unit, as approved by the Committee. ROCE will be expressed as a percent rounded to the nearest one-hundredth (e.g., 0.00%, with 0.005% being rounded upward to 0.01%).

Return On Common Equity means, with respect to each of the Corporation and members of the Peer Group, the annualized cumulative return on common equity for the period commencing January 1, 1997 through the last day of the calendar quarter immediately preceding the last day on which the Share Price Performance Goal is met or, for the purpose of Section 3.2, through the Termination Date. The Return on Common Equity of any Peer Group member and the Corporation may be adjusted to reflect significant nonrecurring items, including without limitation, merger-related charges or gains/losses on a sale of a business unit, as approved by the Committee. ROCE shall be expressed as a percent rounded to the nearest one-hundredths (e.g., 0.00%, with 0.005% being rounded upward to 0.01%).

Return On Common Equity or “ROCE” means, with respect to each of PNC and the other members of the Peer Group: (a) for 2004, the annualized cumulative return on common equity for the period commencing January 1, 2004 through (and including) December 31, 2004; and (b) for 2005, the annualized cumulative return on common equity for the period commencing January 1, 2005 through (and including) December 31, 2005. The Return on Common Equity of PNC or any other Peer may be adjusted to reflect significant nonrecurring items, including, without limitation, merger-related charges or gains or losses on a sale of a business unit, as approved by the Committee. ROCE will be expressed as a percent rounded to the nearest one-hundredth (e.g., 0.00%, with 0.005% being rounded upward to 0.01%).