1.   Attendance rates are calculated by dividing the number of openings in the school register by the number of pupils present.

2.   It is calculated by dividing common stock equity into net income, and is expressed as a percentage.

3.   Net asset value is calculated by dividing the net assets of a fund by the number of outstanding shares.

4.   Ohms, which are calculated by dividing the number of volts by the current, measures the resistance in an electrical wire.

5.   The dividend yield is calculated by dividing the annual dividend from a stock by its market price.

6.   The liquidity ratio is calculated by dividing cash, deposits and securities by monthly average sales.

7.   The PE is calculated by dividing the stock price by the earnings per share.

8.   The rate is calculated by dividing the total cost of operation by the hours flown.

9.   The ratio is calculated by dividing total inventory levels by shipments.

10.   The ratio is calculated by dividing the won-dollar rate by the yen-dollar rate.