TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COMBINED RATIO [1 record]

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Record 1 1987-03-04

English

Subject field(s)
  • Finance
  • Accounting
CONT

... there are combined ratios relating a balance sheet item to an item in the earnings statement and/or the retained earnings statement. For instance, net profit in the earnings statement may be related to the net worth in the balance sheet to give the rate of profit return on equity capital invested in the business.

French

Domaine(s)
  • Finances
  • Comptabilité
CONT

(...) il y a les ratios mixtes servant à établir la relation entre un poste du bilan et un poste de l'état des résultats ou des bénéfices non répartis. Par exemple, on peut établir un rapport entre le montant du bénéfice net apparaissant à l'état des résultats et la valeur nette comptable indiquée au bilan pour trouver le taux de rendement du capital investi dans l'entreprise.

Spanish

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