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1 capital cost
Oil: CAPEX -
2 capital cost allowance
Fina tax advantage in Canada for the depreciation in value of capital assets -
3 Capital Cost Allowance
Accounting: CCAУниверсальный русско-английский словарь > Capital Cost Allowance
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4 Capital Cost Annuity
Accounting: CCAУниверсальный русско-английский словарь > Capital Cost Annuity
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5 Upstream Capital Cost Index
Economy: UCCIУниверсальный русско-английский словарь > Upstream Capital Cost Index
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6 downstream capital cost index
oil&gas: DCCIУниверсальный русско-английский словарь > downstream capital cost index
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7 cost of capital
Finthe minimum acceptable return on an investment, generally computed as a hurdle rate for use in investment appraisal exercises. The computation of the optimal cost of capital can be complex, and many ways of determining this opportunity cost have been suggested. -
8 capital asset pricing model
Econa model of the market used to assess the cost of capital for a company based on the rate of return on its assets.EXAMPLEThe capital asset pricing model holds that the expected return of a security or a portfolio equals the rate on a risk-free security plus a risk premium. If this expected return does not meet or beat a theoretical required return, the investment should not be undertaken. The formula used for the model is:Risk-free rate + (Market return – Risk-free rate) × Beta value = Expected returnThe risk-free rate is the quoted rate on an asset that has virtually no risk. In practice, it is the rate quoted for 90-day U.S. Treasury bills. The market return is the percentage return expected of the overall market, typically a published index such as Standard & Poor’s. The beta value is a figure that measures the volatility of a security or portfolio of securities, compared with the market as a whole. A beta of 1, for example, indicates that a security’s price will move with the market. A beta greater than 1 indicates higher volatility, while a beta less than 1 indicates less volatility.Say, for instance, that the current risk-free rate is 4%, and the S&P 500 index is expected to return 11% next year. An investment club is interested in determining next year’s return for XYZ Software Ltd., a prospective investment. The club has determined that the company’s beta value is 1.8. The overall stock market always has a beta of 1, so XYZ Software’s beta of 1.8 signals that it is a more risky investment than the overall market represents. This added risk means that the club should expect a higher rate of return than the 11% for the S&P 500. The CAPM calculation, then, would be:4% + (11% – 4%) × 1.8 = 16.6% Expected ReturnWhat the results tell the club is that, given the risk, XYZ Software Ltd. has a required rate of return of 16.6%, or the minimum return that an investment in XYZ should generate. If the investment club does not think that XYZ will produce that kind of return, it should probably consider investing in a different company.Abbr. CAPMThe ultimate business dictionary > capital asset pricing model
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9 capital gains tax
Fina tax on the difference between the gross acquisition cost and the net proceeds when an asset is sold. In the United Kingdom, this tax also applies when assets are given or exchanged, although each individual has an annual capital gains tax allowance that exempts gains within that tax year below a stated level. In addition, certain assets may be exempt, for example, a person’s principal private residence and transfers of assets between spouses, and the tax may not be levied on the absolute gain. An adjustment is made for inflation and the length of time that the asset has been held. There are also concessions on the sale of a business at retirement.Abbr. CGT -
10 capital gain
Finthe financial gain made upon the disposal of an asset. The gain is the difference between the cost of its acquisition and net proceeds upon its sale. -
11 capital loss
Fina loss made through selling an asset for less than its cost -
12 Cost Of Capital
Accounting: COC -
13 costo de capital
• capital cost• cost of capital -
14 costo del capital
• capital cost• cost of capital -
15 coste anual de capital
• annual capital cost -
16 costo anual de capital
• annual capital cost -
17 coste de capital
• cost of capital -
18 coste del capital
• cost of capital -
19 coste de capital incremental
• incremental cash flow• incremental cost of capital• incremental cost of fundsDiccionario Técnico Español-Inglés > coste de capital incremental
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20 coste de oportunidad del capital
• opportunity cost• opportunity cost of capital• opportunity curveDiccionario Técnico Español-Inglés > coste de oportunidad del capital
См. также в других словарях:
Capital cost — Capital costs are costs incurred on the purchase of land, buildings, construction and equipment to be used in the production of goods or the rendering of services. In other words, the total cost needed to bring a project to a commercially… … Wikipedia
Capital Cost Allowance — (CCA) is effectively the means by which Canadians may claim depreciation expense. Depreciable items are deemed to belong to different classes which depreciate at different rates and are subject to different rules. For the most common classes the… … Wikipedia
Capital cost tax factor — The capital cost tax factor (CCTF) is a calculated value that summarizes the benefits of future tax savings due to Capital Cost Allowance (CCA) in Canada. CCTF also allows analysts to take these benefits into account when calculating the present… … Wikipedia
capital cost — noun the opportunity cost of the funds employed as the result of an investment decision; the rate of return that a business could earn if it chose another investment with equivalent risk • Syn: ↑cost of capital • Hypernyms: ↑opportunity cost … Useful english dictionary
Capital cost — The cost of field development and plant construction and the equipment required for industry operations. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
Capital Cost Allowance - CCA — A rate of depreciation used for income tax purposes only. This term primarily relates to Canadian taxation. The CCA rate that can be claimed depends on the asset itself, for example computer software has a much higher CCA rate than buildings or… … Investment dictionary
Capital asset — has two related meanings in the fields of accounting and financial economics. In accounting, a capital asset is an asset that is recorded on a balance sheet as capital that is, property that creates more property, e.g. a factory that creates… … Wikipedia
capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable … Law dictionary
Cost of capital — The cost of capital is a term used in the field of financial investment to refer to the cost of a company s funds (both debt and equity), or, from an investor s point of view the shareholder s required return on a portfolio of all the company s… … Wikipedia
Cost of equity — In finance, the cost of equity is the return (often expressed as a rate of return) a firm theoretically pays to its equity investors, i.e., shareholders, to compensate for the risk they undertake by investing their capital. Firms need to acquire… … Wikipedia
Cost of electricity by source — The cost of electricity generated by different sources measures the cost of generating electricity including initial capital, return on investment, as well as the costs of continuous operation, fuel, and maintenance. The price is normally… … Wikipedia