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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 MatchesWorking capitalWorking capitalDefined as the difference between current assets and current liabilities (excluding short-term debt). Current assets may or may not include cash and cash equivalents, depending on the company. 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. 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. Working capital managementWorking capital managementThe deployment of current assets and current liabilities so as to maximize short-term liquidity. Capital appreciation fundCapital appreciation fundSee: Aggressive growth fund Further SuggestionsCapitalismCapital account balance venture capital capital growth Capital stock Capital control Working capital ratio Capital turnover Capital account Small capitalization (small cap) fund Capital scarce Pecking order view (of capital structure) Marginal efficiency of capital Morgan Stanley Capital International World Index Capital expenditures capitalisation Undercapitalized Morgan Stanley Capital International (MSCI) Morgan Stanley Capital International Emerging Markets Global Index Capital inflow Capital allocation decision Capital Fulcrum Point capital transfer tax Incremental cost of capital capital market theory |
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