TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MINIMUM ACCEPTABLE RETURN [5 records]
Record 1 - internal organization data 2017-01-31
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
Record 1, Main entry term, English
- minimum acceptable return 1, record 1, English, minimum%20acceptable%20return
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
minimum acceptable return; MAR : term and abbreviation extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - minimum%20acceptable%20return
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
Record 1, Main entry term, French
- rendement minimum acceptable
1, record 1, French, rendement%20minimum%20acceptable
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
rendement minimum acceptable : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - rendement%20minimum%20acceptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-06-05
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- Sortino ratio
1, record 2, English, Sortino%20ratio
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Sortino ratio is calculated by taking a fund's excess return over cash and dividing it by the fund's downward deviation. In doing so the Sortino ratio does not reflect the entire volatility of a fund, merely the "adverse" volatility represented by those returns below the defined minimum acceptable return. 2, record 2, English, - Sortino%20ratio
Record number: 2, Textual support number: 1 OBS
The Sortino ratio is an alternative to the Sharpe ratio, using downward deviation as a measure for risk in place of standard deviation. 2, record 2, English, - Sortino%20ratio
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- ratio de Sortino
1, record 2, French, ratio%20de%20Sortino
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le ratio de Sortino se calcule en soustrayant le taux sans risque du rendement annualisé, puis en divisant le résultat par l'écart type des rendements se situant en deçà du rendement minimal. 2, record 2, French, - ratio%20de%20Sortino
Record number: 2, Textual support number: 1 OBS
Dérivé du ratio de Sharpe, le ratio de Sortino différencie la volatilité à la baisse de la volatilité globale en utilisant une valeur pour les écarts à la baisse. 3, record 2, French, - ratio%20de%20Sortino
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-06-25
Record 3, English
Record 3, Subject field(s)
- Economic Planning
- Financial and Budgetary Management
Record 3, Main entry term, English
- cut-off rate
1, record 3, English, cut%2Doff%20rate
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- cutoff rate of return 2, record 3, English, cutoff%20rate%20of%20return
- cutoff rate 2, record 3, English, cutoff%20rate
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The rate below which a project is considered unacceptable. Often taken to be the opportunity cost of capital. The cut-off rate would be the minimum acceptable internal rate of return for a project of the discount rate used to calculate the net present worth, the net benefit-investment ratio, or the benefit-cost ratio. 1, record 3, English, - cut%2Doff%20rate
Record 3, Key term(s)
- cut-off rate of return
Record 3, French
Record 3, Domaine(s)
- Planification économique
- Gestion budgétaire et financière
Record 3, Main entry term, French
- taux de rentabilité acceptable
1, record 3, French, taux%20de%20rentabilit%C3%A9%20acceptable
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Planificación económica
- Gestión presupuestaria y financiera
Record 3, Main entry term, Spanish
- tasa de rentabilidad aceptable
1, record 3, Spanish, tasa%20de%20rentabilidad%20aceptable
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Es la tasa de rentabilidad por debajo de la cual se considera inaceptable un proyecto. A menudo se estima que es el costo de oportunidad del capital. La tasa de rentabilidad aceptable sería la tasa de rentabilidad interna mínima aceptable correspondiente a un proyecto, o la tasa de actualización utilizada para calcular el valor neto actual, la relación inversión-beneficio neto, o la relación beneficios-costos. 1, record 3, Spanish, - tasa%20de%20rentabilidad%20aceptable
Record 4 - internal organization data 1998-03-17
Record 4, English
Record 4, Subject field(s)
- Finance
Record 4, Main entry term, English
- marginal rate of return 1, record 4, English, marginal%20rate%20of%20return
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The opportunity cost of capital is alternatively referred to as the minimum acceptable rate of interest, the marginal rate of interest, the minimum rate of return, the marginal rate of return, and the cost of capital. Whatever the term used, and they are used loosely and interchangeably, it reflects the rate the corporation decides it can be reasonably sure of getting by using the money in another way. 1, record 4, English, - marginal%20rate%20of%20return
Record 4, French
Record 4, Domaine(s)
- Finances
Record 4, Main entry term, French
- taux de rendement marginal
1, record 4, French, taux%20de%20rendement%20marginal
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1996-02-07
Record 5, English
Record 5, Subject field(s)
- Financial and Budgetary Management
- Economic Planning
Record 5, Main entry term, English
- opportunity cost of capital 1, record 5, English, opportunity%20cost%20of%20capital
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The opportunity cost of using investment resources in a project rather than in their next best alternative use; usually expressed in the form of an interest rate. The reduction in non-project benefits in relation to project objectives that is a result of using capital in the project. In practice, usually a weighted average calculation of the cost of securing project capital from various sources. In financial analysis, the weighted average cost to the firm or farm of equity capital and of borrowed capital from likely sources. In economic analysis, usually the weighted average cost of capital to the economy as a whole, but sometimes the weighted average cost of capital to the public sector. The rate at which benefits and costs are discounted in calculating the net present worth, the net benefit-investment ratio, or the benefit-cost ratio. The cut-off rate for project analysis, and hence the minimum acceptable internal rate of return. 3, record 5, English, - opportunity%20cost%20of%20capital
Record 5, French
Record 5, Domaine(s)
- Gestion budgétaire et financière
- Planification économique
Record 5, Main entry term, French
- coût d'option du capital
1, record 5, French, co%C3%BBt%20d%27option%20du%20capital
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Planificación económica
Record 5, Main entry term, Spanish
- costo de oportunidad del capital
1, record 5, Spanish, costo%20de%20oportunidad%20del%20capital
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Es el costo de oportunidad de utilizar los recursos de inversión de un proyecto en lugar de en su mejor utilización opcional siguiente en orden de rentabilidad. Usualmente, se expresa en forma de una tasa de interés. Es la reducción en beneficios ajenos al proyecto en relación con los objetivos del proyecto que resulta de utilizar capital en el proyecto. En la práctica es usualmente un cálculo del promedio ponderado del costo de obtener de varias fuentes capital para el proyecto. En el análisis financiero, es el costo medio ponderado para la empresa o la finca del capital social y del capital tomado en préstamo de fuentes posibles. En el análisis económico, suele ser el costo medio ponderado del capital para la economía en conjunto, pero en ocasiones es el costo medio ponderado del capital para el sector público. Es la tasa a la cual se actualizan los costos y beneficios al calcular el valor neto actual, la relación inversión-beneficio neto o la relación beneficios-costos. Es la tasa de rentabilidad aceptable para el análisis de proyectos y, por consiguiente, la tasa de rentabilidad interna mínima aceptable. 1, record 5, Spanish, - costo%20de%20oportunidad%20del%20capital
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