English to Spanish Bus/Financial Insurance

Es parte de una fórmula para calcular la rentabilidad de las unidades de negocios de una empresa:

This formula allows us to easily understand the profitability of each of XXXXX business units in
relation to the assets managed by our businesses, and explain it externally in simplified terms.

So how does it work?
A is our total average assets under management (being banking assets and Funds Under
Management on a start-manager basis)
M is for margin (which is our gross margin earned on our revenues divided by our assets)
E is our expenses (split between acquisition and operating/administration expenses)

etc.... please help!!!!

No se si start-manager se refiera a un gerente que inicia operaciones?