the difference between the net return on investment and the total return on investment in the insurance industry: return on equity = income/owner's equity *1%. Return on total assets = income/(owner's equity+liabilities) *1%.

the total return on investment refers to the annual profit before interest and tax in the normal year of the production period or the percentage of the annual earnings before interest and tax in the total investment of the project during the operation period.

net return on investment (TVR), also known as investment profit and tax rate, refers to the ratio of social net income (including profits and taxes) obtained by the project in the normal production year to the total economic investment of the project. It is also a commonly used static indicator for project evaluation and primary election queuing. Its calculation formula is: TVR=SS/EI*1%. Where: SS is the net income of the project in normal years; EI is the total economic investment of the project.