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capital shares

См. также в других словарях:

  • capital shares — / kæpɪt(ə)l ʃeəz/ plural noun (on the Stock Exchange) shares in a unit trust which rise in value as the capital value of the units rises, but do not receive any income (NOTE: The other form of shares in a split level investment trust are income… …   Dictionary of banking and finance

  • capital shares — 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. Bloomberg… …   Financial and business terms

  • capital share — ➔ Share * * * capital share UK US noun [C] (also capital growth share) ► FINANCE, STOCK MARKET a type of share in an investment company which offers shareholders profits because of an increase in value of the company s investments, but which does …   Financial and business terms

  • Capital Share — The class of shares offered by a dual purpose fund that has opportunity for capital appreciation but does not offer the holder any portion of the fixed income earned within the portfolio. Capital shares typically attract investors that are… …   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

  • 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 stock — see stock Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital stock …   Law dictionary

  • capital redemption reserve — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… …   Law dictionary

  • Shares outstanding — are common shares that have been authorized, issued, and purchased by investors. They have voting rights and represent ownership in the corporation by the person or institution that holds the shares. They should be distinguished from treasury… …   Wikipedia

  • capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

  • shares — index securities Burton s Legal Thesaurus. William C. Burton. 2006 shares …   Law dictionary

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