Finance English
Analysis

O que e Renda Residual?

Renda Residual 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 “Renda Residual” Used in Practice?

A renda residual motiva os gestores a buscar projetos com retornos acima do custo de capital, alinhando interesses com os acionistas.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

O que e Renda Residual?

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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