Capital losses can be used to offset capital gains , and up to $3,000 of any excess loss can be deducted against other income , such as your salary. Losses […]

In economics, capital, capital goods , or real capital refers to already-produced durable goods used in production of goods or services. The capital goods are not significantly consumed, though they […]

A measurement of net income arrived at by comparing the amount of total equity at the end of a period to the amount of total equity at the beginning of […]

A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital , current assets and current liabilities , in respect to each other.

The part of a financial system concerned with raising capital by dealing in shares, bonds, and other long-term investments.

A relationship within the CAPITAL ASSET PRICING MODEL (CAPM) that relates the expected return of a PORTFOLIO to its expected RISK (as measured through STANDARD DEVIATION ). Under CAPM, all […]

A generic term for the analysis of securities. In terms of trade off between the returns sought by investors and the inherent risks involved, the capital market theory is a […]

A dedicated subsidiary owned by an INSURER, REINSURER, or COMMERCIAL BANK that is authorized to deal directly in a range of CAPITAL MARKET financing transactions and/or DERIVATIVES , including businesses […]

This is simply the difference between the revenue compared to the expenses.

A NOTE issued by a BANK or bank holding company that can qualify as TIER 2 CAPITAL . To be included in the Tier 2 computation , the security must […]

Capital outflow is an economic term describing capital flowing out of (or leaving) a particular economy. Outflowing capital can be caused by any number of economic or political reasons but […]

the money that is spent in buying and promoting a business.

Projects which purchase or construct capital assets . Typically a capital project encompasses a purchase of land and/or the construction of a building or facility.

For acquisition , long-term construction and development activities legislatively authorized, but largely funded through bonds and federal receipts.

This term is used to apply to the death penalty .

Selecting the mix of acceptable projects that provides the highest overall net present value (NPV) when a company has a limit on the budget for capital spending.

CR or A – Equivalent annual cost of owning an asset plus the required return on the initial investment (6.2).

A capital reduction occurs when a borrower makes a lump sum payment to reduce the capital amount owed on a mortgage. It is commonly called a part redemption. Some institutions […]

The act of changing the capital structure of a company by combining or dividing shares to create shares of a different value.

The capital requirement is a bank regulation, which sets a framework on how banks and depository institutions must handle their capital.

The Board has the obligation to repair and replace major capital facilities, buildings, and equipment of the association .

The processed materials, equipment, and buildings used in production; also known as capital.

When the capital structure of a firm is allotted. This is usually due to a change in business conditions.

An economic state in which real income is high and is expected to continue to rise, causing the general public, corporations and even public entities to focus on consumption rather […]

The common stock or fund of a coriwration. The sum of money raised by the subscriptions of the stockholders , and divided into shares. It is said to be the […]