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Capital flow |
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Capital flowInternational capital movement.Similar MatchesShort-term capital flowShort-term capital flowA capital flow that is short-term; of interest because such capital flows are likely to be very liquid and therefore easily reversed and sources of instability in exchange markets. Capital gains distributionCapital gains distributionA distribution to the shareholders of a mutual fund out of profits from selling stocks or bonds, that is subject to capital gains taxes for the shareholders. Capital depreciationCapital depreciationSee depreciation. Venture capital trustVenture capital trustA type of investment trust which invests in small unquoted companies with assets of under £15 million, including AIM and OFEX companies, and which is designed to attract risk capital from higher rate taxpayers by giving them tax concessions.Like investment trusts, VCTs are quoted on the London Stock Exchange.As with investment trusts, their share price may trade at a discount to net asset value.They provide 3 types of tax benefit:-40% capital gains tax deferral, provided the shares are held for a period of no less than 3 years.- 20% income tax relief on the amount of the original investment- All dividends are tax free and all gains on disposal after 3 years tax exempt. But when the shares are sold, the original capital gains tax liability will be re-triggered.VCTs are only allowed to invest in companies under a certain size, and there is a limit on how much they can invest in any one company. The idea is that they must apply their funds to genuinely risky entrepreneurial ventures. Morgan Stanley Capital International Emerging Markets Global IndexMorgan Stanley Capital International Emerging Markets Global IndexA market capitalization-weighted benchmark index made up of equities from 29 developing countries. Further SuggestionsCapitalization rateCapital adequacy ratio Paid in capital Capitalized interest overcapitalised Incremental cost of capital capital structure Long Term Capital Gain Financial capital Capital account Capital Builder Account (CBA) Opportunity cost of capital Negative working capital Capital loss Physical capital Capital intensive venture capital Portfolio capital Long term capital gain Planned capital expenditure program Balance on capital account issued share capital Capital inflow Capital investment Capital intensive |
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