calculated assets

calculated assets
Sollbestand

First banking dictionary. . 2014.

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  • Assets turnover — is a business term and may be used as a broad measure of asset efficiency and is calculated by dividing sales revenue by the total assets.Its also used in the Du Pont Identity:Net Earnings/Shareholders Eq. = Net Earnings/Sales(Income) *… …   Wikipedia

  • Calculated Intangible Value - CIV — A method of valuing a company s intangible assets. This calculation attempts to allocate a fixed value to intangible assets that does not change according to the company s market value. Examples of intangible assets include brand equity and… …   Investment dictionary

  • Level 2 Assets — Assets that do not have regular market pricing, but whose fair value can be readily determined based on other data values or market prices. Sometimes called “mark to model” assets, Level 2 asset values can be closely approximated… …   Investment dictionary

  • Level 3 Assets — Assets whose fair value cannot be determined by using observable measures, such as market prices or models. Level 3 assets are typically very illiquid, and fair values can only be calculated using estimates or risk adjusted value ranges. In… …   Investment dictionary

  • Net Tangible Assets — Calculated as the total assets of a company, minus any intangible assets such as goodwill, patents and trademarks, less all liabilities and the par value of preferred stock. Also known as net asset value or book value . To calculate a companies… …   Investment dictionary

  • Quick Assets — Assets that can be easily be converted into cash or are already in cash form. It is calculated as current assets minus inventories. Stocks are an example of quick assets …   Investment dictionary

  • Return On Net Assets - RONA — A measure of financial performance calculated as: Fixed assets are tangible property used in production, such as real estate and machinery. Net working capital is calculated by taking the company’s current assets minus its current… …   Investment dictionary

  • Return On Average Assets - ROAA — An indicator used to assess the profitability of a firm s assets. It is most often used by banks and other financial institutions as a means to gauge their performance. As return on average assets (ROAA) is calculated at period ends (quarters,… …   Investment dictionary

  • return on assets — ( ROA) A percentage calculated by dividing net income after tax by total assets. Annual income is usually used in the numerator; however, the annualized income for a month, quarter, or half year can be used. Period end assets is often used in… …   Financial and business terms

  • Goodwill To Assets Ratio — A ratio that measures how much goodwill a company is recording compared to the total level of its assets. The goodwill to assets ratio is useful for monitoring a company s use of goodwill. Although many companies record some form of goodwill,… …   Investment dictionary

  • 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 …   Investment dictionary

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