Glossary

R

Rating: A rating is an evaluation of the creditworthiness of a debtor (countries, companies and so on) often carried out by a specialised rating agency. The evaluation is expressed as a kind of grading. It is very similar to a school grading system. The ratings of the agencies have different grading systems and symbols.
Reinsurance: Reinsurance is when an insurance company insures a portion of its risk with another insurance company.
Retained Earnings: Retained earnings are the profits generated by the company that have not been distributed as dividends.
Return on Equity (RoE): Profit before taxes as a percentage of average equity, calculated using values at the beginning and end of the year.