Super Finance Glossary
Over 10,000 financial glossary terms...
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Browsing by the letter "C"
Displaying next 80 results of 972
Capital Formation
Definition: Expansion of capital or capital goods through savings, which leads to economic growth.
Definition: Expansion of capital or capital goods through savings, which leads to economic growth.
Capital Gain
Definition: When a stock is sold for a profit, the capital gain is the difference between the net sales price of the securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss.
Definition: When a stock is sold for a profit, the capital gain is the difference between the net sales price of the securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss.
Capital Gains Distribution
Definition: A 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.
Definition: A 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 Gains Tax
Definition: The tax levied on profits from the sale of capital assets. A long-term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax bracket). Assets held for less than 12 months are taxed at regular income tax levels, and, since January 1, 2000, assets held for at least five years are taxed at 18% and 8%.
Definition: The tax levied on profits from the sale of capital assets. A long-term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax bracket). Assets held for less than 12 months are taxed at regular income tax levels, and, since January 1, 2000, assets held for at least five years are taxed at 18% and 8%.
Capital Goods
Definition: Goods used by firms to produce other goods, e.g., office buildings, machinery, equipment.
Definition: Goods used by firms to produce other goods, e.g., office buildings, machinery, equipment.
Capital Growth
Definition: The increase in an asset's market price. Also called capital appreciation.
Definition: The increase in an asset's market price. Also called capital appreciation.
Capital Infusion
Definition: Often refers to the cross-subsidization of divisions within a firm. When one division is not doing well, it might benefit from an infusion of new funds from the more successful divisions. In the context of venture capital, it can also refer to funds received from a venture capitalist to either get the firm started or to save it from failing due to lack of cash.
Definition: Often refers to the cross-subsidization of divisions within a firm. When one division is not doing well, it might benefit from an infusion of new funds from the more successful divisions. In the context of venture capital, it can also refer to funds received from a venture capitalist to either get the firm started or to save it from failing due to lack of cash.
Capital International Indexes
Definition: Market indexes maintained by Morgan Stanley that track major stock markets worldwide.
Definition: Market indexes maintained by Morgan Stanley that track major stock markets worldwide.
Capital Lease
Definition: A lease obligation that has to be capitalized on the balance sheet.
Definition: A lease obligation that has to be capitalized on the balance sheet.
Capital Loss
Definition: The difference between the net cost of a security and the sales price, if the security is sold at a loss. Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments.
Definition: The difference between the net cost of a security and the sales price, if the security is sold at a loss. Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments.
Capital Loss Coverage
Definition: A form of aid in assistance transactions that provided for a payment equal to the difference between an asset's original value (book value) and the proceeds received when the asset was sold.
Definition: A form of aid in assistance transactions that provided for a payment equal to the difference between an asset's original value (book value) and the proceeds received when the asset was sold.
Capital Market
Definition: The market for trading long-term debt instruments (those that mature in more than one year). Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments.
Definition: The market for trading long-term debt instruments (those that mature in more than one year). Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments.
Capital Market Efficiency
Definition: The degree to which the present asset price accurately reflects current information in the market place. See: Efficient market hypothesis.
Definition: The degree to which the present asset price accurately reflects current information in the market place. See: Efficient market hypothesis.
Capital Market Imperfections View
Definition: The view that issuing debt is generally valuable, but that the firm's optimal choice of capital structure involves various other views of capital structure ( net corporate/personal tax, agency cost, bankruptcy cost, and pecking order), that result from considerations of asymmetric information, asymmetric taxes, and transaction costs.
Definition: The view that issuing debt is generally valuable, but that the firm's optimal choice of capital structure involves various other views of capital structure ( net corporate/personal tax, agency cost, bankruptcy cost, and pecking order), that result from considerations of asymmetric information, asymmetric taxes, and transaction costs.
Capital Market Line (CML)
Definition: The line defined by every combination of the risk-free asset and the market portfolio. The line represents the risk premium you earn for taking on extra risk. Defined by the capital asset pricing model.
Definition: The line defined by every combination of the risk-free asset and the market portfolio. The line represents the risk premium you earn for taking on extra risk. Defined by the capital asset pricing model.
Capital Rationing
Definition: Placing limits on the amount of new investment undertaken by a firm, either by using a higher cost of capital, or by setting a maximum on the entire capital budget or parts of it.
Definition: Placing limits on the amount of new investment undertaken by a firm, either by using a higher cost of capital, or by setting a maximum on the entire capital budget or parts of it.
Capital Requirements
Definition: Financing required for the operation of a business, composed of long-term and working capital plus fixed assets.
Definition: Financing required for the operation of a business, composed of long-term and working capital plus fixed assets.
Capital Shares
Definition: One of two types of shares in a dual-purpose investment company, which entitle the holder to the appreciation or depreciation in the value of a portfolio, as well as the gains from trading in the portfolio. Antithesis of income shares.
Definition: One of two types of shares in a dual-purpose investment company, which entitle the holder to the appreciation or depreciation in the value of a portfolio, as well as the gains from trading in the portfolio. Antithesis of income shares.
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