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Return on Equity

It is an amount expressed as a percentage, earned as a result of investing in a company’s common stock for a specific period. It is used as an indicator of the company’s efficiency in using shareholders’ equity to generate profits. It is calculated by dividing net profit after tax by total equity. The higher the […]

Return on Equity

This ratio measures the rate of return on shareholders’ investments represented by equity, and is calculated by dividing net profit (net income) by total equity.

Return on Assets

Measures the return generated from the use of the company’s total assets, calculated by dividing net income by total assets.

Return on Investment (Securities)

Return on investment in securities is divided into income return and capital return. Capital return is calculated by dividing the profits realized from selling the security by the amount of funds invested, while income return on a security is the return that the investor earns in the form of distributed dividends (stocks) or interest received […]

Return

The income generated from a specific investment, represented as a percentage of the current price.

Offeror

As defined in the “Rules for the Offer of Securities and Continuing Obligations,” a person who makes an offer or invites a person to make an offer that results in—if accepted—the issuance or sale of securities by arrangements for the issuance or sale of securities. This term is defined in the “Merger and Acquisition Regulations” […]

Offeror

In the Securities Offering and Continuing Obligations Rules, it refers to a person who makes an offer, or invites a person to make an offer which, if accepted, leads to the issuance or sale of securities, either by him or by another person with whom arrangements have been made for the issuance or sale of […]

Feeder Fund

An investment fund whose primary investment objective is to invest all its assets in another investment fund.

Institutional governance

A defined set of relationships between an organization’s management, its board of directors, its shareholders, and other stakeholders, providing the framework through which relationships are organized in accordance with the laws, regulations, and bylaws in force within the organization, and the requirements of regulatory and supervisory authorities.