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Risk capital |
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Risk capitalSee 'venture capital'.Similar MatchesCapital market efficiencyCapital market efficiencyThe degree to which the present asset price accurately reflects current information in the market place. See: Efficient market hypothesis. Working 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. Capital gains taxCapital gains taxCapital gains tax arises as a result of a 'chargeable event' - in the case of stock market investment, the disposal of shares at a profit.Just because you make a capital gain does not mean you necessarily have to pay tax on the gain. It all depends on your personal tax position, and on whether your total gains for the year are within the annual exemptions. The annual exemption per spouse in the tax year 2002-2003 is £7,700, rising to £7,900 for the 2003-2004 tax year.The gain you make beyond your annual exemption is added to any other income you may have and taxed as additional income at your marginal rate, be it 20% or 40%.Whatever the eventual tax position, it is important to keep records that enable you to calculate the gain on the sale of an asset, and ideally your record-keeping should be in a form that lends itself to completing your Tax Return.The essential information you need for each asset is:Base or original costDate of acquisitionDate of disposalDisposal proceedsWhen you have this information you are in a position to take advantage of indexation, taper relief, losses and your annual exemption. Capital movementCapital movementcapital inflow and/or outflow. Maximum capital gains mutual fundMaximum capital gains mutual fundA mutual fund whose objective is to produce capital gains by investing in small or risky rapid-growth companies. Further SuggestionsCapital gains taxEfficient capital market Capitalization method Working capital management Capital International Indexes Crony capitalism Capital inflow venture capital Pecking order view (of capital structure) capitalisation Capital appreciation or depreciation Capital account Morgan Stanley Capital International Emerging Markets Global Index Capital Incremental cost of capital Capital Gains Capitalization table share capital Human capital Capital asset Small capitalization (small cap) stocks Planned capital expenditure program Dedicated capital issued share capital Capital loss |
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