Definitions for "ROA"
Keywords:  roe, profit, net, divided, return
Return on Assets. A measure of a companys profitability, equal to a fiscal...
Return on Assets. In analysing shares as investments, return on assets is calculated to show how much profit a company is making on the assets used in its business. Return on assets = (Earnings before interest & tax / Total assets) x100 = %.
Return On Assets. A profitability ratio measured using 12 months net income divided by assets. This is equivalent to return on sales multiplied by turnover.
Certain mutual fund companies offer commission discounts if a client purchases over a specified amount. Also see Linking.
rights of accumulation. A way for a shareholder to qualify for a reduced sales charge by adding the value of shares already owned in the accounts to the amount of a new purchase. Also referred to as cumulative quantity discount.
RIGHT OF ACCUMULATION. A right granted by some mutual funds that allows a shareholder to count existing holdings of the fund along with new purchases in determining the size of the sales fee on the new shares. This right applies to funds that offer discounts on high-volume investments. Thus the fee charged on succeeding purchases is determined by all purchases, past and present, not just by new purchases.
Keywords:  acheivement, record
Record of Acheivement
To obtain interoperability, duration and approachability, the resources, considered Learning Objects , must be stored on repositories. The aim of this work is to develop a repository of learning objects according to the standard SCORM.
The Reinsurance Offices Association which was set up in 1969 to provide a forum for exchange of information between reinsurers. It has now been absorbed by LIRMA.
Keywords:  emphasis, add
used to add emphasis, very, much
Risk Opportunity Assessment. Portfolio level assessment of opportunities and threats to financial planning. This assessment identifies the assumptions and conditions for developing energy strategies and the selection of appropriate financial “risk” tools.
Keywords:  accreditation, removal
Removal of Accreditation
Keywords:  recognized, agency, operating
Recognized Operating Agency 3/4
Keywords:  achievement, record
Record of Achievement.