- excess of capital
- избыток капитала
English-russian dctionary of contemporary Economics. 2014.
excess of capital
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Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… … Wikipedia
Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… … Wikipedia
Excess Reserves — Capital reserves held by a bank or financial institution in excess of what is required by regulators, creditors or internal controls. For commercial banks, excess reserves are measured against standard reserve requirement amounts set by central… … Investment dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
excess cash flow — USA Refers to a financial measurement used in the loan agreement which activates the requirement for mandatory prepayments of the loan. Excess cash flow generally reflects the amount of money or cash flow a company generates from operations after … Law dictionary
Capital Account Convertibility — or CAC is a monetary policy that centers around the ability to conduct transactions of local financial assets into foreign financial assets freely and at market determined exchange rates. [ [http://inhome.rediff.com/money/2006/sep/04faq.htm FAQ:… … Wikipedia
excess profits tax — noun A tax on profits in excess of those for a specified base period or over a rate adopted as a reasonable return on capital • • • Main Entry: ↑excess … Useful english dictionary
capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… … Law dictionary
capital — Ⅰ. capital [1] ► NOUN 1) the most important city or town of a country or region, usually its seat of government and administrative centre. 2) wealth owned by a person or organization or invested, lent, or borrowed. 3) the excess of a company s… … English terms dictionary
capital surplus — n. 1. any surplus of a business firm not derived from direct earnings or profits 2. the excess of the amount of money received by a corporation for a stock issue over the stock s par or stated value … English World dictionary
Excess profits tax — An excess profits tax is a tax on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits.Fact|date=January 2007 In 1863 the… … Wikipedia
