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Per capita income |
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Per capita incomeIncome per person, usually measured as GDP divided by population.Similar MatchesCapital gainsCapital gainsProfits an investor makes from the sale of real estate or investments. Authorised share capitalAuthorised share capitalThe total number of shares a company is authorised to issue by reference to its memorandum and articles of association.The amount of issued share capital must be lower or equal to the authorised share capital. i.e. a company cannot issue more shares than it is authorised to issue in its Articles. Risk based capital ratioRisk based capital ratioBank requirement that there be a minimum ratio of estimated total capital to estimated risk-weighted asset. 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. CapitalCapitalMoney invested in a firm. Further SuggestionsLong Term Capital GainPaid in capital Capitalization rate Capital expenditure Working capital Opportunity cost of capital Morgan Stanley Capital International Europe Index Return to capital Capital gains tax Contributed capital venture capital Capital flight Undercapitalized Morgan Stanley Capital International Pacific Free index Capital loan capital capital growth Short-term capital flow Balance on capital account Human capital Negative working capital Capital Builder Account (CBA) capital shares Small capitalization (small cap) fund Capital market line (CML) |
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