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Capital asset |
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Capital assetA long-term asset, such as land or a building, not purchased or sold in the normal course of business.Capital asset Similar MatchesCapital structureCapital structureThe components which form a company's capital :ordinary shares, preference shares, debentures and loan stock.In the US, the equivalent components are: common stock, long term debt and preferred stock. Investment Company with Variable CapitalInvestment Company with Variable CapitalAn open-ended collective investment vehicle, similar to a unit trust. As with unit trusts, the money invested by savers is pooled, and then invested in the markets by professional fund managers appointed by the ICVC. The advantage to savers is that by putting their savings together with savings of other individuals, they get the benefits of diversification, and also of professional fund management. The difference between an ICVC and a unit trust is that an ICVC is a company rather than a trust. If you put savings into it, you have shares, not units. Also, an ICVC has just one price, whether you are buying or selling shares in it, with charges shown separately. Capital account deficitCapital account deficitDebits minus credits on capital account. See deficit. Capital adequacyCapital adequacyA measure of the financial strength of a bank or securities firm, usually expressed as a ratio of its capital to its assets. For banks, there is now a worldwide capital adequacy standard, drawn up by the Basle committee, of the Bank for International Settlements. This BIS ration requires banks to have capital equal to 8 per cent of their assets. Financial capitalFinancial capitalThe value of financial assets, as opposed to real assets such as buildings and capital equipment. Further SuggestionsCapital gainscapital shares overcapitalised Balance on capital account Contributed capital Capital rationing Morgan Stanley Capital International World Index loan capital Capitalization table Planned capital expenditure program capital assets Capital investment Capital allocation decision Net capital requirement Total capitalization Long Term Capital Gain Small capitalization (small cap) fund Capital abundant Cost of capital Hard capital rationing Capital expenditures Capital outflow Perfectly mobile capital Capital scarce Capital loss |
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