The company has very little debt, he said, and a return on assets of 28 percent.

But should a bank's return on assets fall below 1.1 percent, the executive gets no bonus at all.

But despite this, all firms generate the same return on assets, as we have seen.

He also looks for companies whose pretax return on assets is at least 10 percent over the last three to five years.

"The company is very profitable, with a 40 percent return on assets.

And therefore our return on assets would be higher.

Success is when you achieve your target 20 per cent return on assets at the year's end.

Still another: when performance - a fund's return on assets, for example - has been below par.

Earnings and return on assets went into free fall.

This may occur through the return on assets being higher than the growth in earnings or salaries.

A far better measure is return on assets, which are a company's factories, machinery and other holdings.

"To justify a new mill, we are looking for a return on assets averaging closer to 13 percent over five years."

It is believed that Bertelsmann seeks about a 15 percent return on assets.

But these milestones cannot be purely financial - return on assets or earnings per share.

Having a gigantic return on assets doesn't figure in as one of the prime considerations."

Its return on assets has been more than 2 percent for three consecutive years, while a ratio of 1 percent is usually considered very good.

Executive pay is now based on return on assets before interest and taxes, not simply volume of sales.

Today, it is the nation's 22d-largest bank, but it ranks first in several key measures of financial performance like return on assets.

Revenue growth, return on assets and operating margins will be the basis of just half the bonus.

Workers in aluminum operations split up to 17 percent of any return on assets above 6 percent.

Last year, eight of the top nine commercial banks ranked by return on assets specialized in credit card loans.

The contribution might relate to return on assets, employee productivity or product developments.

In this way return on assets, gearing and interest cover can all be massaged, giving a misleading picture of the company's financial health.

Return on assets and return on equity were both negative.

While the industry became profitable, the rate of return on assets based on replacement cost values remained low at less than 2%.