Cap

Cap Maximum limit applicable with variable rate notes, on the rate of interest payable. … [Read more...]

Capital

Capital Total funds invested in any company. … [Read more...]

Capital Allocation Decision

Capital Allocation Decision Distribution of funds among low risk assets as compared with a portfolio with high risk. … [Read more...]

Capital Budget

Capital Budget Planned capital expenditures undertaken by a company. … [Read more...]

Capital Budgeting

Capital Budgeting Actions carried out in selection of long-term capital assets of a company. … [Read more...]

Capital Expenditures

Capital Expenditures Funds used for acquisition or improvement of long term assets during a specific period. … [Read more...]

Capital Flight

Capital Flight As an outcome of political risk fears, the transfer of capital to locations overseas. … [Read more...]

Capital Gain

Capital Gain With stocks sold at profits, net selling price minus net cost. … [Read more...]

Capital Lease

Capital Lease Obligation pertaining to a lease that must be capitalized when depicted in the balance sheet of the company. … [Read more...]

Capital Loss

Capital Loss When a security sells at a loss, its net cost minus its net sale price. … [Read more...]

Capital Loss Carryover

Capital Loss Carryover Net capital loss that cannot be tax deducted in the current but is allowed to be carried over into succeeding tax years. … [Read more...]

Capital Market

Capital Market Market place where long-term debt instruments are traded. Instruments with maturity more than a year are traded here. … [Read more...]

Capital Market Efficiency

Capital Market Efficiency Refer: efficient market hypothesis. Relative wealth expended in transacting. In an efficient capital market, the transfer of assets occurs with least wealth loss. … [Read more...]

Capital Market Imperfections View

Capital Market Imperfections View Belief that debt issue is normally valuable but that a company’s ideal selection of capital structure is a dynamic process and involves other views of capital structure. These are impacted by factors such as asymmetric taxes, transaction costs, and … [Read more...]

Capital Rationing

Capital Rationing Restrictions on fresh investment carried out by a firm. May be done by establishing maximum on the capital budget or using a higher cost of capital. … [Read more...]

Capital Structure

Capital Structure Combination of liabilities and equity in the balance sheet. Especially the debt to equity ratio and short and long maturities debt combination. … [Read more...]

Capital Surplus

Capital Surplus Direct contribution of equity capital over and above value at par. … [Read more...]

Capitalization

Capitalization Equity and debt that the firm's assets are funded with. … [Read more...]

Capitalization Method

Capitalization Method Creating a replicating portfolio wherein the manager buys the largest-capitalized stocks from an index stock depending on the proportion to their capitalization. … [Read more...]