Examlex
Generally, when may a security interest be perfected in collateral?
ROCE
Return on Capital Employed (ROCE) is a financial ratio that measures a company's profitability in terms of the capital it uses.
ROE
Return on Equity; a measure of financial performance calculated by dividing net income by shareholders' equity, indicating how much profit a company generates with the money shareholders have invested.
Debt
Debt represents money borrowed by one party from another, under the condition that it is to be paid back with interest, typically used for business operations or purchases.
Operating Leverage
A measure of how sensitive a company's operating income is to a change in its sales volume.
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