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Code law is practiced in France.
Return On Investment
A financial metric used to evaluate the efficiency or profitability of an investment, expressed as a ratio or percentage of the investment's net profit relative to its cost.
Economic Value Added
A measure of a company's financial performance that shows the net profit after deducting the cost of capital.
Imputed Interest Rate
An estimated interest rate used in accounting when no explicit interest is specified in a financial transaction, helping to assign a fair value to future payments.
Residual Income
The income that remains after deducting all costs, including the cost of capital, from the revenues of a business, investment, or project.
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