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Capital shares |
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Capital sharesOne of two types of shares in a dual-purpose investment company, which entitle the holder to the appreciation or depreciation in the value of a portfolio, as well as the gains from trading in the portfolio. Antithesis of income shares.Capital sharesShares which entitle the holder to receive the capital appreciation from a split capital investment trust. The other type of shares in such a fund are income shares which receive the fund's income.Similar MatchesIncremental cost of capitalIncremental cost of capitalAverage cost applicable to the issue of each additional unit of debt and equity. Capital gains taxCapital gains taxThe tax levied on profits from the sale of capital assets. A long-term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax bracket). Assets held for less than 12 months are taxed at regular income tax levels, and, since January 1, 2000, assets held for at least five years are taxed at 18% and 8%. Paid in capitalPaid in capitalCapital received from investors in exchange for stock, but not stock from capital generated from earnings or donated. This account includes capital stock and contributions of stockholders credited to accounts other than capital stock. It would also include surplus resulting from recapitalization. CapitalistCapitalist1. An owner (or sometimes only a manager) of capital. 2. Associated or identified with capitalism. Authorised share capitalAuthorised share capitalThe total number of shares a company is authorised to issue by reference to its memorandum and articles of association.The amount of issued share capital must be lower or equal to the authorised share capital. i.e. a company cannot issue more shares than it is authorised to issue in its Articles. Further SuggestionsCapital inflowCapital account deficit Capital turnover Return to capital Physical capital "Soft" capital rationing paid in capital Capitalized interest Capital good Issued share capital Capital stock Personal tax view (of capital structure) Capital mobility capital growth Capital depreciation capital adequacy Capital intensity Total capitalization Capital rationing Capital gains tax Capital intensive capital transfer tax Capital expenditures issued share capital Capital flight |
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