Super Finance Glossary
Over 10,000 financial glossary terms...
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Browsing by the letter "R"
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Return On Capital Employed (ROCE)
Definition: Indicator of profitability of the firm's capital investments. Determined by dividing Earnings Before Interest and Taxes by (capital employed plus short-term loans minus intangible assets). The idea is that this ratio should at least be greater than the cost of borrowing.
Definition: Indicator of profitability of the firm's capital investments. Determined by dividing Earnings Before Interest and Taxes by (capital employed plus short-term loans minus intangible assets). The idea is that this ratio should at least be greater than the cost of borrowing.
Return On Equity (ROE)
Definition: Indicator of profitability. Determined by dividing net income for the past 12 months by common stockholder equity (adjusted for stock splits). Result is shown as a percentage. Investors use ROE as a measure of how a company is using its money. ROE may be decomposed into return on assets (ROA) multiplied by financial leverage (total assets/total equity).
Definition: Indicator of profitability. Determined by dividing net income for the past 12 months by common stockholder equity (adjusted for stock splits). Result is shown as a percentage. Investors use ROE as a measure of how a company is using its money. ROE may be decomposed into return on assets (ROA) multiplied by financial leverage (total assets/total equity).
Return On Investment (ROI)
Definition: Generally, book income as a proportion of net book value.
Definition: Generally, book income as a proportion of net book value.
Return On Sales
Definition: A measurement of operational efficiency equalingnet pre-tax profits divided by net sales expressed as a percentage.
Definition: A measurement of operational efficiency equalingnet pre-tax profits divided by net sales expressed as a percentage.
Return On Total Assets
Definition: The ratio of earnings available to common stockholders to total assets.
Definition: The ratio of earnings available to common stockholders to total assets.
Return-to-maturity Expectations
Definition: A variant of pure expectations theory that suggests that the return an investor will realize by rolling over short-term bonds to some investment horizon will be the same as holding a zero-coupon bond with a maturity that is the same as that investment horizon.
Definition: A variant of pure expectations theory that suggests that the return an investor will realize by rolling over short-term bonds to some investment horizon will be the same as holding a zero-coupon bond with a maturity that is the same as that investment horizon.
Revaluation
Definition: An increase in the foreign exchange value of a currency that is pegged to other currencies or gold.
Definition: An increase in the foreign exchange value of a currency that is pegged to other currencies or gold.
Revenue Anticipation Note (RAN)
Definition: A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project.
Definition: A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project.
Revenue Bond
Definition: A bond issued by a municipality to finance either a project or an enterprise in which the issuer pledges to the bondholders the revenues generated by the operation of the projects financed. Examples are hospital revenue bonds and sewer revenue bonds.
Definition: A bond issued by a municipality to finance either a project or an enterprise in which the issuer pledges to the bondholders the revenues generated by the operation of the projects financed. Examples are hospital revenue bonds and sewer revenue bonds.
Revenue Fund
Definition: A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
Definition: A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
Revenue Reconciliation Act Of 1993
Definition: Legislation created to reduce the federal budget deficit by cutting spending and increasing taxes.
Definition: Legislation created to reduce the federal budget deficit by cutting spending and increasing taxes.
Revenue Sharing
Definition: The percentage split between the general partner and limited partners of profits and losses resulting from the operation of the involved business.
Definition: The percentage split between the general partner and limited partners of profits and losses resulting from the operation of the involved business.
Revenue Tariff
Definition: A tax on imported goods levied primarily to generate revenue for the federal government.
Definition: A tax on imported goods levied primarily to generate revenue for the federal government.
Reversal
Definition: Turn, unwind. For convertible reversal, selling a convertible and buying the underlying common, usually effected by an arbitrageur. For market reversal, change in direction in the stock or commodity futures markets, as charted by technical analysts in trading ranges. For options reversal, closing the positions of each aspect of an options spread or combination strategy.
Definition: Turn, unwind. For convertible reversal, selling a convertible and buying the underlying common, usually effected by an arbitrageur. For market reversal, change in direction in the stock or commodity futures markets, as charted by technical analysts in trading ranges. For options reversal, closing the positions of each aspect of an options spread or combination strategy.
Reversal Arbitrage
Definition: A riskless arbitrage that involves selling the stock short, writing a put, and buying a call. The options have the same terms.
Definition: A riskless arbitrage that involves selling the stock short, writing a put, and buying a call. The options have the same terms.
Reverse A Swap
Definition: Reswap of bonds to gain the advantage of a yield spread or tax loss and restore a bond portfolio to its position before the original swap.
Definition: Reswap of bonds to gain the advantage of a yield spread or tax loss and restore a bond portfolio to its position before the original swap.
Reverse Annuity
Definition: A type of mortgage, designed for elderly homeowners with substantial equity, by which a lender periodically (monthly, for example) pays an amount to the borrower. The loan balance increases with interest and periodic payments, causing negative amortization. The loan, including accrued interest, is paid in full when the property is sold.
Definition: A type of mortgage, designed for elderly homeowners with substantial equity, by which a lender periodically (monthly, for example) pays an amount to the borrower. The loan balance increases with interest and periodic payments, causing negative amortization. The loan, including accrued interest, is paid in full when the property is sold.
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