用加权风险资产收益率作为商业银行盈利能力的衡量依据，用不良贷款率和不良贷款的净形成率作为资产质量管理能力的衡量依据。
Return on risk-weighted assets (RORWA) is used to indicate the profitability of banks while non-performing loan rate and non-performing loan forming rate are used to indicate banks'asset quality.
IPO长期超常收益率对使用何种参照指标的收益率来调整以及使用何种加权平均方法很敏感。
The IPOs' long-run abnormal returns are sensitive to which benchmark's return is adjusted by, and to which method of weighting average is employed.
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（1分）。
Comparing the net profit before non-recurring profit and loss deduction to the ones after the deduction, the lower one is taken as the calculated basis of weighted average net assets returns ratio.
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