Finance English
Analysis

Was ist Kapitalbelastung?

Kapitalbelastung The minimum return required on invested capital, representing the cost of capital multiplied by invested capital, used in performance measurement frameworks such as Economic Value Added (EVA) and regulatory capital models.

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

How is “Kapitalbelastung” Used in Practice?

Der wirtschaftliche Gewinn wird berechnet, nachdem die Kapitalbelastung vom Nettobetriebsergebnis nach Steuern abgezogen wurde.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

Was ist Kapitalbelastung?

The minimum return required on invested capital, representing the cost of capital multiplied by invested capital, used in performance measurement frameworks such as Economic Value Added (EVA) and regulatory capital models.

Where can I learn this term for free?

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