> For the complete documentation index, see [llms.txt](https://aicy.gitbook.io/dictionary/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://aicy.gitbook.io/dictionary/roe-roic-borrowing.md).

# ROE · ROIC · 차입효과

- [ROA / ROE / ROIC](https://aicy.gitbook.io/dictionary/roe-roic-borrowing/roa-roe-roic.md)
- [세후이자비용](https://aicy.gitbook.io/dictionary/roe-roic-borrowing/after-tax-interest-expense.md)
- [차입효과](https://aicy.gitbook.io/dictionary/roe-roic-borrowing/borrowing-effects.md): \[ ROIC - 세후이자비용 ] 을 차입효과라고 한다.
- [순차입율](https://aicy.gitbook.io/dictionary/roe-roic-borrowing/net-borrowing-ratio.md): \[ 차입금 - 투자자산 ] 을 순차입금이라 하며, 이 것을 자기자본으로 나누어 준 것을 순차입율이라고 한다.