Akademik

return

The change in the value of a portfolio over an evaluation period, including any distributions made from the portfolio during that period. Bloomberg Financial Dictionary

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The annual return on an investment expressed as a percentage of the total amount invested. Financial Services Glossary

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▪ I. return re‧turn ¹ [rɪˈtɜːn ǁ -ɜːrn] verb

1. [transitive] FINANCE if an investment returns a particular amount of money, that is the amount of profit it makes:

• This high-performing fund has returned 20.8% a year on average over the past decade.

2. [transitive] COMMERCE to take a product back to the shop you bought it from to get your money back, or to get other goods in exchange for it:

• Any product purchased from Milo may be returned for a full refund.

3. [intransitive] to go back to a previous activity or state:

return to

• The mine returned to production in November.

• The striking teachers have now returned to work.

4. [transitive] if you return a telephone call, you telephone someone because they have telephoned you:

• The minister didn't return a call asking for comments on the crisis.

5. return a cheque BANKING FINANCE if a bank returns a cheque, it refuses to pay it because there is not enough money in the account to do so; = BOUNCE:

• If we have to return a cheque, a charge of £15 will be made.

6. return a verdict LAW if a jury in a law case returns its verdict, it says whether it thinks someone is guilty or not

[m0] ▪ II. return return ² noun

1. [countable, uncountable] FINANCE ACCOUNTING the amount of profit made from an investment:

• British government bonds have produced a total return of 8.52% so far this month.

• a slump affecting the returns from investment

acˌcounting ˌrate of reˈturn abbreviation ARR accounting rates of return _PLURALFORM [countable, uncountable]

ACCOUNTING FINANCE the amount of profit made from an investment, measured as a percentage of the value of the assets used in the investment

ˌgross reˈturn [countable, uncountable] ACCOUNTING FINANCE TAX

the amount an investment produces before tax is taken off:

• Interest is taxable, so the bond's 7% gross return would be worth 5.6% or 4.2%, depending on the tax rate.

inˌternal ˌrate of reˈturn internal rates of return _PLURALFORM abbreviation IRR [countable, uncountable] ACCOUNTING FINANCE

a measure of the value of an investment, expressed as a percentage and calculated by comparing the profit in a year with the amount that was originally invested:

• The average internal rate of return for the industry is 6.6%.

ˌnet reˈturn [countable, uncountable] ACCOUNTING FINANCE TAX

the amount received from a company's activities, an investment etc, after costs have been taken away:

• The higher the total expenses of the fund, the lower the net return to investors.

ˌrate of reˈturn rates of return _PLURALFORM [countable] ACCOUNTING FINANCE

the amount of profit that a particular investment will make, expressed as a percentage:

• a guaranteed rate of return of 7%

2. [singular, uncountable] when someone or something goes back to a previous activity or state:

• Favorable government rates have aided the company's return to profitability.

• the return of petroleum prices to the highest levels since mid-February

3. [countable] TAX an official form that is filled in and sent to the tax authorities so they can calculate how much tax is owed:

• Over 12.2 million taxpayers filed federal returns electronically this year.

• allegations that the company had falsified its corporate tax return

ˌannual reˈturn [countable]

LAW an official statement signed by the directors and secretary of a limited company in Britain, containing details of the company's shares and assets, which must be sent once a year to the Registrar of Companies:

• Every company is required to file an annual return.

4. [uncountable] COMPUTING the button that is pressed on a computer keyboard when you have finished typing an instruction; = ENTER:

• Enter the filename and press Return.

5. also ˈproduct reˌturn [countable] COMMERCE the act of taking or sending back a product you have bought, in order to get your money back or to get other goods in exchange:

• We accept any return for any reason and will refund or replace the product.

• Our customer service department deals with product returns.

[m0] ▪ III. return return ³ adjective

return ticket/fare etc a ticket etc that allows you to travel to a place and back again; = round-trip ticket/fare AmE:

• The package includes the return air fare from the UK and accommodation.

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Ⅰ.

return UK US /rɪˈtɜːn/ verb

► [T] ACCOUNTING, FINANCE if a business or an investment returns an amount of money, it produces a profit: »Last year all 60 branches of the business returned a profit.
»The account is low-risk but returns just 0.5% interest.

► [T] COMMERCE to take or send a product back to the company that sold it to you. You usually do this if you want them to replace the product or to give you back your money: »Customers who return goods must present a receipt to get cash or credit.

► [T] to give back money that will not be used or that should not have been paid: »If the sale does not go through, the agent is obliged by law to return the deposit.
»The department will return any overpayment or set it against your next tax bill.

► [T] to phone someone who has called you earlier: »I left several messages on his answer-phone, but he never returned my call.
»He did not return the multiple messages left on his cell phone.

► [I] to go back to an earlier situation or to start doing something again: return to sth »The refinery may not return to full production until later in the summer.
»Most women return to work at the end of their maternity leave.
return to growth/profit »The business is expected to return to growth next year.

● return a cheque — Cf. return a cheque

● return a verdict — Cf. return a verdict

Ⅱ.

return UK US /rɪˈtɜːn/ noun

► [C or U] ACCOUNTING, FINANCE the amount of profit made by an investment or a business activity: »The program guarantees lenders a return of 10% interest.
»A fixed-rate investment will give you below-average returns.
return on sth »We need to monitor our return on advertising.
make/see a return (on sth) »They need to charge prices of over $20 a barrel in order to make a return.
»If the market improves, we can make a return of $10,000 on our investment.
»a positive/negative return
a good/high return » I want an investment which offers a good return.
»a low/modest return
»produce/offer/yield a return

► [C or U] COMMERCE a product that is returned to a company because the buyer is not satisfied with it, or the act of returning products to a company: »An error in the manufacturing process led to hundreds of returns from dissatisfied customers.
»Check that there is a return policy in case there is a problem with the goods that you buy.

► [C] (also tax return) TAX an official document with details of your income that you send to the government tax department each year so that income tax can be calculated: »It is possible to file your return online.
»When you have submitted your return, the Revenue promises you instant acknowledgement of its receipt.
»complete/do your return

► [C or U] a situation in which someone or something goes back to an earlier position or activity: » a return to profit/growth/stability
»The last year has seen a return to normal in the banking sector.

► [U] (also return key) IT the key on a computer keyboard that you press to give an instruction, or to start a new line in a document: »Type in your name and then press return.

→ See also ENTER(Cf. ↑enter)

► (UK also return ticket) TRANSPORT a ticket for a journey to a place and back again: return to somewhere »I need a return to Kings Cross Station.

→ Compare SINGLE(Cf. ↑single) noun

● by return (of post) — Cf. by return of post

→ See also ACCOUNTING RATE OF RETURN(Cf. ↑accounting rate of return), ANNUAL RETURN(Cf. ↑annual return), GROSS RETURN(Cf. ↑gross return), INTERNAL RATE OF RETURN(Cf. ↑internal rate of return), LAW OF DIMINISHING RETURNS(Cf. ↑law of diminishing returns), NET RETURN(Cf. ↑net return), PRODUCT RETURN(Cf. ↑product return), RATE OF RETURN(Cf. ↑rate of return), SALE OR RETURN(Cf. ↑sale or return)

Ⅲ.

return UK US /rɪˈtɜːn/ adjective

► UK TRANSPORT relating to a journey to a particular place and back again: »a return journey/ticket/fare

→ Compare SINGLE(Cf. ↑single) adjective

Financial and business terms. 2012.