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Capital account |
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Capital account1. (Current definition) Since sometime in the 1990s, "capital account" refers to a minor component of international transactions, involving unilateral transfers of ownership of property. The common definition, below, describes what is now called the financial account. 2. (Common definition) A country's international transactions arising from changes in holdings of real and financial capital assets (but not income on them, which is in the current account). Includes FDI, plus changes in private and official holdings of stocks, bonds, loans, bank accounts, and currencies. 3. (Bretton-Woods definition) Same as common definition except excluding official reserve transactions. This definition was used under the Bretton Woods System of pegged exchange rates, but is less meaningful under floating exchange rates.Capital accountNet result of public and private international investment and lending activities.Capital account Similar MatchesCapital goodsCapital goodsGoods used by firms to produce other goods, e.g., office buildings, machinery, equipment. Capitalization Weighted IndexCapitalization Weighted IndexA stock index which is computed by adding the capitalization (float times price) of each individual stock in the index, and then dividing by the divisor. The stocks with the largest market values have the heavist weighting in the index. See also Float, Divisor. Capitalized interestCapitalized interestInterest that is not immediately expensed, but rather is considered as an asset and is then amortized through the income statement over time. Recapitalization proposalRecapitalization proposalOften used in risk arbitrage. Plan by a target company to restructure its capitalization (debt and equity) in a way to ward off a hostile or potential suitor. Capital GainsCapital GainsGains realized from the sale of capital assets. Generally, the difference between cost and selling price, less certain deductible expenses. Used mainly for income tax purposes. Further Suggestions"Soft" capital rationingUnrealized capital gain or loss Pecking order view (of capital structure) Capital-using Perfect capital mobility capital asset pricing model Negative working capital Small capitalization (small cap) stocks Capital Short term capital gain issued share capital Morgan Stanley Capital International Europe Index Efficient capital market Real capital Capital flow Capitalization method Morgan Stanley Capital International (MSCI) Long term capital gain Venture capital limited partnership Pie model of capital structure Capital appreciation or depreciation capital structure capital expenditure Capital account balance Capitalism |
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