B
- Borrowings
- Definition:
Bank loans and overdrafts
+ bond liabilities
+ lease liabilities 
C
- CE
- Abbreviation of:Capital employed
(PP&E + Intangibles including goodwill) + working capital
D
- Dividend yield
- Definition:
Dividend per share / closing share price
E
- Equity ratio
- Definition:
Equity / total assets
- Equity value per share
- Definition:
Equity attributable to equity holders of the parent / number of shares outstanding
N
- Net debt
- Definition:
Borrowings - (cash + cheques + other bank deposits + current securities + non-current securities)
O
- Operating margin
- Definition:
EBIT * 100 / revenue
P
- P/E
- Acronym of:Price/earnings ratio
Closing share price at financial year end / (loss)/earnings per share
- PP&E
- Abbreviation of:Property, plant and equipment
R
- ROCE
- Acronym of:Return on capital employed
EBIT / capital employed
- ROS
- Acronym of:Return on Sales
(Loss)/profit before tax * 100 / revenue
W
- WC
- Acronym of:Working Capital
Inventories + trade receivables + other assets - current provisions - current prepayments received - trade payables - other payables
