Capital

Capital Gains Distribution - This is a payment to investment company participants of profits realized on the salt of its securities. Equity funds pay out these amounts annually, typically in the month of December.

Capital Markets ROLE OF CAPITAL MARKETS The capital market provides financing to meet the denomination, liquidity, maturity, risk (with respect to credit, interest rate, and market), ...

Capital is one of the most fundamental concepts in finance. It is also one of the most elusive. Capital is the value of a firm or other investment-the value of assets less the value of liabilities.

Capital cost (CC) Capital cost generally means the total costs for the acquisition of the depreciable property expressed in Canadian dollars according to the rate of exchange in effect at the time of acquisition.

Capital Related Category: Economics: Terms and Concepts in economics, the elements of production from which an income is derived, usually defined with the exception of land and labor.

Capital The existing stock of goods which are to be used in the production of other goods or services and which have themselves been produced by previous human activities.

Capitalist economic practices became institutionalized in Europe between the 16th and 19th centuries, although some features of capitalist organization existed in the ancient world."Capitalism." Encyclopædia Britannica. 2006.

capital loss amount by which the proceeds from the sale of a capital asset are less than the adjusted cost of acquiring it.

Capitalist economies have shown an erratic but sustained tendency towards economic growth, when measured as an increase in GDP.

capitalize Definition To classify a cost as a long-term investment, rather than charging it to current operations.

capital market Definition Financial market that works as a conduit for demand and supply of (primarily) long-term debt and equity capital.

Capital market imperfections view The view that issuing debt is generally valuable but that the firm's optimal choice of capital structure is a dynamic process that involves the other views of capital structure (net corporate/personal tax, ...

Capital Gains Tax Tax assessed on a capital gain. For most people, the capital gains tax rate is currently 15% for an elapsed time between purchase and sale of more than one year, and your normal tax rate for an elapsed time of 1 year or less.

capitalize To include in the cost of an asset. For example, the interest incurred by a company when it constructs its own building is added to the cost of the building's components.

Capital Gain An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold.

Capital surplus is an accounting term which frequently appears as a balance sheet item as a component of shareholders' equity.

CAPITAL STOCK In accounting, a term used to identify the various classes or categories of equity investment in a corporation, such as AUTHORIZED STOCK, ISSUED AND OUTSTANDING, TREASURY STOCK, and UNISSUED STOCK.

Capitalisation represents the total value of a given company in the stockmarket. The capitalisation value of the firm is arrived at by multiplying the number of shares in issue by the company's share price.

Capital Note Definition 1. Fixed income products issued by companies as a source of short term debt.

Capital goods are important to businesses, because they use capital goods to help their business make functional goods for the buying public or to provide consumers with a valuable service.

Capital gains can be defined as the difference between an asset's purchase price and selling price, when the difference is positive.

Capital gain When you sell an asset at a higher price than you paid for it, the difference is your capital gain.

Capital gains distribution. Mutual funds are required to distribute to their shareholders a certain proportion of their realized gains each year.

Capital dividend Canadian controlled private corporations (CCPCs) keep track of certain non-taxable income amounts, and are able to pay these amounts to shareholders as a capital dividend. The capital dividend is not taxable to the shareholders.

Social Capital Refers to the institutions relationships attitudes and values that govern interactions among people in society and contribute to economic and social development More glossary definitions...

Venture Capital Outlook Brighter Entrepreneurs polish up your PowerPoint presentations and practice your pitches, because the venture capital purse strings may be starting to loosen up.

Essentially, they work like venture capitalists, except that they aren't in the business of investing per se. That is, angels are usually wealthy individuals that invest in exchange for a piece of the action.

We really aren't interested in the investing, its the compounding we want. Its the compounding of our seed capital over a specified amount of time that produces the results for us.

Capital base Capital plus minority interests plus subordinated loans. Capital coverage ratio ...

Capital preservation is a strategy for protecting the money you have available to invest by choosing insured accounts or fixed-income investments that promise return of principal.

Capital Forbearance A policy by a deposit insurer or FI regulator, allowing an FI to continue operating even when its equity capital funds are fully depleted. Capital Structure ...

Mid-capitalization (mid-cap) stock A mid-cap stock is issued by a corporation whose market capitalization is between $500 million and $5 billion, ...

CAPITAL ASSETS -- All property held for investment by a taxpayer. CALL OPTION -- Contract under which the holder of the option has the right but not the obligation to purchase securities or commodities on or before a specified date for a specified ...

Capital MONEY or assets put to economic use, the life-blood of CAPITALISM. Economists describe capital as one of the four essential ingredients of economic activity, the FACTORS OF PRODUCTION, along with LAND, LABOUR and ENTERPRISE.

CAPITAL GAINS TAX: A tax on the difference between the sales price of a "capital" asset and it's original purchase price. The capital assets subject to this tax include such things real estate, stocks, and bonds.

Capital Account: A measure of the sales and purchases of assets, such as direct investment (e.g., the purchase of a factory) or portfolio investment (e.g., stocks and bonds) between Canada and the rest of the world.

Capital Adequacy a) An internationally-adopted standard for the prudential supervision of banks, ...

Capital-labor ratio employed in diversified production of goods X and Y Explanation: ...

Capital Securities Typically a trust preferred security. A company establishes a trust, which sells trust preferred securities in a public offering.

Capital Asset Pricing Model - Is a tool that relates an asset's expected return to the market's expected return. It combines the concepts of efficient capital markets with risk premiums.

CAPITAL APPRECIATION FUNDS A fund that invests primarily in common stocks the manager believes will provide maximum capital appreciation.

Capital Preservation: Objective generally, of money market and bond funds which seek to maintain a level of principal stability. Money market funds seek to preserve capital by being managed to maintain a stable $1.

Capital Budgeting Introduction Four Methods The Cost of Capital Annual Rate of Return Method Cash Payback Method Present Value Concepts Present Value Table Lump Sum vs. Annuity Present Value of Annuity Assignment for Appendix C ...

Capital Gains Tax Tax paid on any capital gains realised in a tax year, over and above the capital gains tax exemption limit for that year. It is charged at the taxpayer's marginal or top rate of tax.

Capital Assets. Tangible items used in the operation of a business but not consumed in the course of those operations. These are also known as "fixed assets.

Capital adequacy: In banking, this refers to the ratio of a bank's capital resources (share capital plus reserves) to its total deposits. Deductions are made from the former for investments in subsidiaries, goodwill and premises.

Capital employed Total assets less non-interest bearing liabilities including deferred tax liability. Capital turnover rate Net sales divided by average capital employed shares.

Capital gains. Stocks are bought and sold constantly throughout each trading day, and their prices change all the time. When a stock price goes higher than what you paid to buy it, you can sell your shares at a profit.

capital export / Kapitalexport / exportation de capitaux / esportazione di capitali Flows of capital from one country to another, mainly in the form of credit, direct investments and portfolio investments.

Capital Gain Distribution When the fund sells some of its assets, you receive capital gain distributions or a portion from the sale.

Capital Gains The difference between the buy and sell price of an asset. You could have a capital gain or a capital loss, depending on the price you paid and the price you sold at.

Capital gains tax The tax levied on profits from the sale of capital assets.

Capital account: the sum of a company's capital at a particular time Capital allowance: the tax advantage that a company is granted for money that it spends on fixed assets. (advertisement) ...

Capital: Money available to invest or the total of accumulated assets available for production. Capital account: the sum of a company's capital at a particular time.

Capital stock Stock shares (common and preferred) issued by a company to raise capital. Capitalization The debt and/or equity mix that fund a firm's assets. Total amount of a company's issued securities.

Capital Gain - The profit realized when a capital asset is sold for a higher price than the purchase price. See also capital loss.

Capital gain When a stock is sold for a profit, its the difference between the net sales price of securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss.

Capital appreciation: The increase in value of an asset. Capital gain or loss: Profit or loss from the sale of an investment.

capital budgeting or master budgeting In evaluating a capital expenditure proposal, management should identify and evaluate the amount of an investment, the periodic returns from an investment, and which rate of return?

Capital The amount of money you have invested is called capital. When your investing objective is capital preservation, your priority is to try not to lose any money.

See also: Invest, Market, On, Account, Money