| Assets |
Resources controlled by an enterprise as a result of
past events and from which future economic
benefits are expected to flow to the enterprise |
| Capital value |
Calculated present value of future assets
and liabilities and equity |
| Corporate Governance |
Lays down the framework for responsible
corporate management |
| Cost of capital |
Cost of capital = invested capital x WACC |
| EBITDA |
Earnings Before Interest, Taxes, Depreciation
and Amortisation. |
| EBITDA% |
Profit margin before depreciation and amortisation
Calculated as the profit before financial items,
depreciation and amortisation divided by the net revenue |
| EP |
Economic Profit
EP = NOPAT - (Invested capital x WACC) |
| Liabilities and equity |
Amounts owed by the company to, for example,
shareholders and suppliers |
| Market value |
The sales price at any given time |
| Non-interest bearing liabilities and equity |
Equity capital and provisions |
| NOPAT |
Net Operating Profit After Tax |
| ROCE |
Return On Capital Employed Profit before financial
items divided by the capital employed
|
| Shareholder Value |
The value generated by the company for its shareholders.
This includes the developments in the
company's market value (market price) and
regular dividends paid to shareholders |
| WACC |
Weighted Average Cost of Capital |