Meaning Business operating profit return on shareholders’ equity
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Business operating profit return on shareholders’ equityindicates the level of BOP relative to resources provided by shareholders. It is calculated as BOP, annualized on a linear basis and adjusted for taxes, divided by the average value of shareholders’ equity, adjusted for net unrealized gains/ (losses) on available-for-sale investments and cash flow hedges, using the value at the beginning and end of [..]
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