What is Остаточный доход?
In this glossary, Остаточный доход refers to: 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.
How is Остаточный доход used in finance?
In finance communication, this term appears in contexts such as: "Остаточный доход стимулирует менеджеров выбирать проекты с доходностью выше стоимости капитала компании, согласуя их интересы с акционерами."
Why does Остаточный доход matter in finance?
Остаточный доход matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses Остаточный доход?
Остаточный доход is mainly used by Financial Analysts, Bankers, and Traders.
What category does Остаточный доход belong to?
In this glossary, Остаточный доход is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.