basic return rate

基本解释

Compared to the net profit which has deduct recurrent P&L and net profit with no deduction, the smaller is the basic calculation of return rate of net assets.
扣除非经常性损益后的净利润与扣除前的净利润相比，以低者作为加权平均净资产收益率的计算依据。
According to cost-effectiveness principle, the capital cost should be used as a basic discount rate (BDR) because the discount rate is the lowest acceptable return rate of investment.
由于投资评价折现率是投资项目可接受的最低投资收益率，按“成本效益原则”，投资项目评价应以资金成本作为评价的基准折现率。
The rate of invested capital return, as one of the targets of the basic benefit ability of the quoted company, can be used to deal with the shortage of the earning rate of net assets.
投资资本报酬率作为衡量上市公司基本获利能力的指标之一，可以克服净资产收益率的不足。

Moreover, because it would be funded, the basic pension plus could be much larger than today's basic state pension: since 1979, the annual rate of return on private pensions was double that assumed by the government in drawing up its plans.
ECONOMIST: Tomorrow's pensioners