Models for Determining the Return on Owned Capital

1.

Profit and Loss Statement
Horizontal Balance Sheet
Assets
Equity & Liabilities
Non-Current Assets Owners’
Equity
Long-Term Liabilities
Current
Assets
The higher the
risk, the higher
the required return
Current Liabilities
Types of Shares
Owned
Capital
Ordinary (Common)
Preferred
Price of Raising Shares
Borrowed Capital
Rate of Raising Shares
ХХХХХ
Revenue (Net)
Cost of Goods Sold
ХХХХХ
Gross Profit
Distribution Expenses
Administrative Expenses
Depreciation & Amortisation (may not be identified
separately)
Operating Income
(ХХХХХ)
(ХХХХХ)
(ХХХХХ)
ХХХХХ
Share of Profit of Associates
Interest Income
XXXXX
XXXXX
Interest Expenses
(XXXXX)
Other Income
ХХХХХ
Other Expenses
(ХХХХХ)
Earnings Before Tax (EBT)
Income Tax
ХХХХХ
(ХХХХХ)
Net Income
Assets
(ХХХХХ)
ХХХХХ
Equity & Liabilities
Non-Current Assets Owners’
Equity
Current
Assets Long-Term Liabilities

2.

Current
Liabilities