Finance

The cash flow statement (CFS), also known as the cash flow statement, is a financial statement that sums up the amount of cash and cash…

Fund flow is the sum of both cash inflows and outflows from and into different financial assets. The term ‘fund’ refers to the amount of…

Free Cash Flow (FCF) is a calculation of financial performance which measures how much operating cash flows exceed capital spending. Unlike earnings or net income,…

In financial statements, the cash flow statement refers to a difference in the assets and equivalents of a business from one cycle to the next.…

Return on Invested Capital (ROIC), also known as Return on Capital (ROC), is a profitability or performance ratio which aims to measure a company’s percentage…

Proxy A proxy is an agent legally authorized to act on behalf of another party or a format that allows an investor to vote without…

Times interest earned (TIE) ratio or interest coverage ratio is a calculation of the willingness of a company to satisfy its debt obligations on the…

The Return on Capital Employed (ROCE) is a financial measure that can be used to determine the profitability and productivity of a business. ROCE metric…

Return on Equity (ROE) is a calculation of the annual return (net income) of a corporation divided by the value of the total equity of…

The Fixed-Charge Coverage Ratio (FCCR) is a very common indicator of a company’s ability to pay its income before interest and income tax (IBIT) for…

Functional finance is an economic theory proposed by Abba P. Lerner, based on effective demand principles and chartism. It is a heterodox macroeconomic theory developed…

Future Value (FV) is the value of an existing asset at a future date, based on an expected growth rate. It refers to a method…