Capital surplus


 

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Capital surplus

Amounts of directly contributed equity capital in excess of the par value.



Capital surplus

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Capital market line (CML)

Capital market line (CML)

The line defined by every combination of the risk-free asset and the market portfolio. The line represents the risk premium you earn for taking on extra risk. Defined by the capital asset pricing model.


Share capital

Share capital

The proportion of a company's capital which derives from the issue of ordinary shares and preference shares.


Capital depreciation

Capital depreciation

See depreciation.


Paid in capital

Paid in capital

Capital subscribed by shareholders for a company's stock or shares. In the UK, known as paid up capital.


Capital gain

Capital gain

The amount chargeable to capital gains tax (CGT) from gains made on the disposal of an asset. In the case of stocks and shares, your gain is the difference between the proceeds of selling the shares and the amount you paid for them adjusted for indexationIn calculating the acquisition cost, you can include including broker commissions and stamp duty. Depending on when you bought the shares, the base cost can be increased through the indexation allowance - a good thing from a tax point of view because the higher your acquisition cost, the lower your chargeable gain.In calculating the disposal proceeds, you can deduct commissions and other charges incurred in the process of selling.Whether you have to pay Capital Gains Tax on the chargeable gain will depend on whether you have already used up your annual exemption (the amount of gains you can make in any one year without paying CGT), and on the level of your other gains or losses in the tax year.Taper relief, which reduces the rate of tax you pay on gains, may also be available, depending on how long you have held the shares at the time you sell them.


Further Suggestions

Physical capital
return on capital employed
Capital lease
Complete capital market
Small capitalization (small cap) stocks
Capital investment
Capital gain
Capital International Indexes
Morgan Stanley Capital International Europe Index
Capital loss
Net working capital
Capital stock
Maximum capital gains mutual fund
loan capital
Capital outflow
Portfolio capital
Capital loss
Real capital
capital adequacy
Capital market imperfection
Capital intensity
Capital market efficiency
Contributed capital
issued share capital
Long-term capital


 
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