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Analysis

ما هو الدخل المتبقي؟

الدخل المتبقي A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “الدخل المتبقي” Used in Practice?

الدخل المتبقي يحفز المديرين على متابعة مشاريع تحقق عوائد تفوق تكلفة رأس المال للشركة، مما يحقق التوافق مع مصالح المساهمين.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو الدخل المتبقي؟

A performance metric representing net income minus a charge for the opportunity cost of capital employed; widely used in valuation, corporate performance measurement, and incentive compensation design.

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