Return on shareholders funds and Revocable letter of credit: Difference between pages

Revision as of 20:22, 17 August 2014

Letter of credit than can be amended or cancelled at any time without notice to or consent of the beneficiary.

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-(ROSF).
+Letter of credit than can be amended or cancelled at any time without notice to or consent of the beneficiary.
-A measure of how much profit is enjoyed (or expected to be enjoyed) by ordinary shareholders, compared to the book value of their equity investment made.
-Profit is measured as profit attributable to ordinary shareholders.
-This is profit after tax, less any dividends payable to the holders of preference shares (preference dividends).
-ROSF is calculated as:
-Profit attributable to ordinary shareholders / (ordinary shareholders funds)
 == See also ==
-* [[Book value]]
+* [[Irrevocable letter of credit]]
-* [[Equity]]
-* [[Preference shares]]
-* [[Profit after tax]]
-* [[Profit attributable to ordinary shareholders]]
-* [[Return on assets]]
-* [[Return on capital employed]]
-* [[Return on equity]]
-* [[Return on investment]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Trade_Finance]]
+[[Category:Credit_Risk]]
+[[Category:Managing_Risk]]