Examlex
Which of the following statements regarding vesting in a defined benefit plan is correct?
ROE
Return On Equity, a measure of financial performance calculated by dividing net income by shareholders' equity, indicating how efficiently a company uses investments to generate earnings growth.
EPS
Earnings per share, a company's net profit divided by the number of its outstanding shares, indicating profitability.
EBIT
Earnings before interest and taxes, a measure of a company's profitability that excludes expense and income from interest and taxes.
DFL
Degree of Financial Leverage, a ratio that measures the sensitivity of a company's earnings per share to fluctuations in its operating income, based on its capital structure.
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