Glossary » Financial Terms

The direct costs attributable to the production of the goods sold by a company. This amount includes the cost of the materials used in creating the good along with the direct labor costs used to produce the good. It excludes indirect expenses such as distribution costs and sales force costs. (Investopedia)

Ownership interest in a corporation in the form of common stock or preferred stock.

Yearly profit based on specified accounting standard. Net income is calculated by taking revenues and adjusting for the cost of doing business, depreciation, interest, taxes and other expenses. (Investopedia)

A category of expenditure that a business incurs as a result of performing its normal business operations. (Investopedia)

Outstanding balance, portfolio overdue > 30 Days + renegotiated portfolio / Adjusted Gross Loan Portfolio

Outstanding balance, portfolio overdue > 90 Days + renegotiated portfolio / Adjusted Gross Loan Portfolio

Total amount of money received by the company for goods sold or services provided during the reporting period.

Any item of economic value, especially that which could be converted to cash. Financial assets should be adjusted for Inflation and standardized provisioning for loan impairment and write-offs.

Total value of financial portfolio products, including loans and investments in investees.

Total value of loans written off.

Net income divided by total assets.

Net income divided by shareholders equity.

(Revenues in reporting period 2 - Revenues in reporting period 1) / Revenues in reporting period 1

(Income in reporting period 2 - Income in reporting period 1) / Income in reporting period 1