|
|
Capital surplus |
|
|
|
 Home Site Map Add Term Search About Us Contributors |
Capital surplusAmounts of directly contributed equity capital in excess of the par value.Capital surplus Similar MatchesCapital-usingCapital-usingA technological change or technological difference that is biased in favor of using more capital, compared to some definition of neutrality. Long-term capitalLong-term capitalIn the capital account of the balance of payments, long-term capital movements include FDI and movements of financial capital with maturity of more than one year (including equities). Capitalization ratiosCapitalization ratiosAlso called financial leverage ratios, these ratios compare debt to total capitalization and thus reflect the extent to which a corporation is trading on its equity. Capitalization ratios can be interpreted only in the context of the stability of industry and company earnings and cash flow. Other capitalOther capitalIn the balance of payments, other capital is a residual category that groups all the capital transactions that have not been included in direct investment, portfolio investment, and reserves categories. It is divided into long-term capital and short-term capital and, because of its residual status, can differ from country to country. Generally speaking, other long-term capital includes most nonnegotiable instruments of a year or more, like bank loans and mortgages. Other short-term capital includes financial assets that can be liquidated in less than a year such as currency, deposits, and bills. Capital mobilityCapital mobilityThe ability of capital to move internationally. The degree of capital mobility depends on government policies restricting or taxing capital inflows and/or outflows, plus the risk that investors in one country associate with assets in another. Further Suggestionscapital gains taxCapital account surplus Capital market Marginal efficiency of capital Efficient capital market Capital turnover Opportunity cost of capital Capital abundant Capital Assets Capitalization rate venture capital Cost of capital Capital Capital growth Capital account Capital intensive Pie model of capital structure Capital appreciation Net working capital capital transfer tax Capitalization Weighted Index capital expenditure Capital Capital movement Recapitalization proposal |
|
|
|