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Capital surplus |
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Capital surplusAmounts of directly contributed equity capital in excess of the par value.Capital surplus Similar MatchesCapital 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 capitalShare capitalThe proportion of a company's capital which derives from the issue of ordinary shares and preference shares. Capital depreciationCapital depreciationSee depreciation. Paid in capitalPaid in capitalCapital subscribed by shareholders for a company's stock or shares. In the UK, known as paid up capital. Capital gainCapital gainThe 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 SuggestionsPhysical capitalreturn 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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