margin of safety ratio
margin of safety ratio The margin of safety expressed as a percentage of a given level of activity. For example, if the sales level achieved is £500,000 and the sales level breakeven point is £400,000, the margin of safety is £100,000 and the margin of safety ratio will be:
- substance over form
- substantiality
- substantive motion
- substitute awareness effect
- substitute cheque
- succession planning
- sucker effect
- sue and labour clause
- sugging
- sum
- sum insured
- summary financial statement
- sum-of-the-digits method
- sundry expenses
- sunk capital
- sunk costs
- supermajority provisions
- supermarket
- superstore
- supervisory board
- supplementary costs
- supplier
- supplier credit
- supplier selection
- supply and demand