Capital Loss When a security sells at a loss, its net cost minus its net sale price. … [Read more...]
Capital Loss Carryover
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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
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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
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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
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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
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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
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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
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Capital Surplus Direct contribution of equity capital over and above value at par. … [Read more...]
Capitalization
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Capitalization Equity and debt that the firm's assets are funded with. … [Read more...]
Capitalization Method
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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...]
Capitalization Rate
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Capitalization Rate Return from a real estate investment property that is based on income that is expected to be generated from it. Used to evaluate the investor's potential return on such investment. … [Read more...]
Capitalization Ratios
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Capitalization Ratios Also termed financial leverage ratios. Compare debt to total capitalization. Demonstrate how much the corporation is trading on equity. These ratios need to be viewed in the context of the industry’s stability and cash flow and earnings of the company. … [Read more...]
Capitalization Table
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Capitalization Table Shows firm capitalization and capitalization ratios, of capital arising from long-term debt and common equity. … [Read more...]
Capitalized
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Capitalized To show items with useful lives lasting more than a year, in the asset accounts and then depreciate appropriately. … [Read more...]
Capitalized Interest
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Capitalized Interest Interest considered as asset that is amortized over time through the income statement. This interest is not expensed immediately. … [Read more...]
Car
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Car Describes the amount of commodity underlying in a contract. Originates from the quantity measured in terms of railroad car capacities. … [Read more...]
Carry
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Carry Refer: net financing cost. Cost of financing the asset purchase less yield from the asset. … [Read more...]
Carrying Costs
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Carrying Costs Those costs that change in proportion to the investment in current assets made by the firm. … [Read more...]
Carrying Value
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Carrying Value Book value. May be different from market value. … [Read more...]
Cash Budget
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Cash Budget Predicted/ projected summary of expected cash outflows and inflows and also cash and loan balances of a company. … [Read more...]
