หมวดคำศัพท์

ROCE

Return on Capital Employed measures the return achieved on invested and borrowed capital (the capital employed). ROCE (%) = 100 * return (annualised)/capital employed.
Where:
Return (annualised) = pre-tax profit + interest paid (In the event of the financial period being greater or less than 12 months in duration, the return is adjusted to an annualised basis)
And
Capital employed = ordinary capital reserves + preference capital + minority interests + provisions + total borrowings – intangibles