残余利益とは？
残余利益 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 “残余利益” Used in Practice?
残余利益は、経営陣が資本コストを上回るプロジェクトに取り組む動機となり、株主との利害を一致させる。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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残余利益とは？
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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