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1 capital asset
Finan asset that is difficult to sell quickly, for example, real estate -
2 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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3 Capital Asset Pricing Model
Abbreviation: CAPMУниверсальный русско-английский словарь > Capital Asset Pricing Model
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4 capital asset request
oil&gas: CAR (usually a form to fill out)Универсальный русско-английский словарь > capital asset request
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5 capital, asset quality, management, earnings, liquidity
EBRD: CAMELУниверсальный русско-английский словарь > capital, asset quality, management, earnings, liquidity
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6 capital asset price model
модель «определение цены на основной капитал» (математическая модель, применяемая для оценки заграничных инвестиций многонациональных корпораций)Англо-русский словарь промышленной и научной лексики > capital asset price model
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7 capital
1. adjectivea. ( = principal) majorb. ( = essentiel) essential2. masculine nouna. ( = avoirs) capitalb. ( = placements)3. feminine nouna. ( = métropole) capitalb. ( = majuscule) capital* * *
1.
1) ( fondamental) gén key (épith), crucial; [importance] majorune découverte capitale dans la recherche contre le cancer — a major breakthrough in cancer research
2) [lettre] capital3) ( de mort)
2.
nom masculin1) Finance capital2) Économie capitalle capital et le travail — capital and labour [BrE]
3) ( ressource)le capital humain/industriel — human/industrial resources (pl)
•Phrasal Verbs:* * *kapital, o capital, -e capitaux mpl1. adj1) (= essentiel) (révélations, avancées) major2) (lettre) capital3) DROIT capital4) RELIGION2. nm1) ÉCONOMIE, FINANCE, [entreprise, banque, compagnie, société, opérateur, chaîne] capital no plun capital initial de... — initial capital of...
2) POLITIQUE3) fig stock, asset3. nf1) (= ville) capital, capital city2) (= lettre) capital (letter)4. nmpl(= fonds) capital sg money sg* * *A adj1 ( fondamental) [rôle, rencontre, témoignage, œuvre] key ( épith), crucial; [importance] major; le dernier chapitre de son livre est capital the last chapter of his/her book is crucial; une découverte capitale dans la recherche contre le cancer a major breakthrough in cancer research; c'est d'une importance capitale it's of the utmost importance; il est capital de faire it's essential to do; il est capital que tu viennes it is essential that you (should) come;2 Imprim [lettre] capital;3 ( de mort) peine capitale capital punishment.B nm1 Fin capital; société au capital de 50 000 euros company with (a) capital of 50,000 euros; procéder à une augmentation de capital to increase capital; impôt sur le capital capital levy;2 Écon capital; le capital et le travail capital and labourGB;3 ( ressource) notre capital santé our health; le capital humain/industriel human/industrial resources (pl).C capitaux nmpl Fin ( fonds) capital ¢, funds; avoir besoin/manquer de capitaux to need/to lack capital; capitaux étrangers foreign capital; marché des capitaux capital markets (pl); mouvements de capitaux capital movements.D capitale nf1 ( d'un pays) capital (city); les capitales européennes the European capitals; les rues de la capitale the streets of the capital;2 ( centre) capital; une capitale boursière/culturelle a financial/cultural capital; Lyon, capitale des gourmets Lyons, a paradise for gourmets;3 Imprim capital; en capitales d'imprimerie in block capitals.capital décès death benefit; capital fixe fixed assets (pl); capital propre equity capital; capital social issued capital; capitaux fébriles or flottants hot money ¢.I( pluriel capitaux) [kapital, o] nom masculin1. FINANCE [avoir - personnel] capital (substantif non comptable) ; [ - d'une société] capital (substantif non comptable), assetsune société au capital de 200 000 euros a firm with assets of 200,000 euroscapital réel ou versé paid-up capitalcapital fixe fixed ou capital assets2. [compensation]capital départ severance money ou pay3. [monde de l'argent, des capitalistes]4. [accumulation] stockcapitaux nom masculin pluriel[valeurs disponibles] capitalII1. [detail] vital2. [œuvre, projet] major3. [lettre - imprimée] capital ; [ - manuscrite] (block) capitalla peine capitale capital punishment, the death penalty————————capitale nom fémininla capitale [Paris] the capital, Paris2. [centre]————————en capitales locution adverbialeécrivez votre nom en capitales (d'imprimerie) write your name in block capitals, print your name -
8 capital lease
Gen Mgta lease that is treated as though the lessee had borrowed money and bought the leased assets. If a lease agreement does not meet any of the criteria below, the lessee treats it as an operating lease for accounting purposes. If, however, the agreement meets one of the following criteria, it is treated as a capital lease:1. The lease agreement transfers ownership of the assets to the lessee during the term of lease.2. The lessee can purchase the assets leased at a bargain price (also called a bargain purchase option), such as $1, at the end of the lease term.3. The lease term is at least 75% of the economic life of the leased asset.4. The present value of the minimum lease payments is 90% or greater of the asset’s value.Capital leases are reported by the lessee as if the assets being leased were acquired and the monthly rental payments as if they were payments of principal and interest on a debt obligation. Specifically, the lessee capitalizes the lease by recognizing an asset and a liability at the lower of the present value of the minimum lease payments or the value of the assets under lease. As the monthly rental payments are made, the corresponding liability decreases. At the same time, the leased asset is depreciated in a manner that is consistent with other owned assets having the same use and economic life. -
9 capital
adj.1 supreme (importante).2 main (principal).3 deadly (religion) (pecado).4 principal, main, capital.f.capital.m.1 capital (economics & finance).capital circulante/fijo/social working/fixed/share capitalcapital líquido liquid assetscapital bajo riesgo sum at riskcapital de riesgo venture capital, risk capitalcapital social share capital2 capital city, chief city, capital, chief town.3 principal, total assets, assets, capital sum.* * *► adjetivo1 (principal) capital, principal, main, chief2 (relativo a la pérdida de la cabeza) deadly, capital■ un pecado capital a deadly sin, a cardinal sin3 (ciudad) capital1 FINANZAS capital1 capital, chief town\capital activo working capitalcapital inicial capitalcapital líquido net capitalcapital social share capitalcapital de provincia county town, US county seat* * *1. adj.1) main, chief, key2) capital2. noun f.* * *1. ADJ1) (=clave) [nombre, personaje] key; [rasgo] mainesta pregunta es de importancia capital — this question is of paramount o cardinal o capital importance
esto tuvo una importancia capital en su vida — this was of paramount o cardinal importance in his life
los puntos capitales de su discurso — the cardinal o main points of her speech
2) (=mortal)3) LAm2.SM (Econ) [de empresa] capital; [de persona] capital, moneycapital en acciones — share capital, equity capital
capital extranjero, la entrada de capital extranjero — the inflow of foreign capital
han vendido la empresa al capital extranjero — they have sold the company to foreign capital o investors
capital riesgo — risk capital, venture capital
3. SF1) [de país] capital (city); [de provincia] main city, provincial capitalPraga, la capital europea de la cerveza — Prague, the beer capital of Europe
2) (Tip) decorated initial capital* * *Iadjetivo < importancia> cardinal, prime; < influencia> seminal (frml); < obra> key, seminal (frml); < letra> capitalII1) (Com, Fin) capital2) (recursos, riqueza) resources (pl)III1)a) ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)b) ( centro) capital2) ( letra) capital* * *Iadjetivo < importancia> cardinal, prime; < influencia> seminal (frml); < obra> key, seminal (frml); < letra> capitalII1) (Com, Fin) capital2) (recursos, riqueza) resources (pl)III1)a) ( de país) capital; ( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)b) ( centro) capital2) ( letra) capital* * *capital11 = capital city, capital.Nota: Ciudad.Ex: The capital city of London has some major general bookshops and a number of specialist bookshops which are virtually national suppliers.
Ex: For this purpose, press and information offices have been established in the capitals of the ten member countries.* capital de la nación = nation-state capital.* capital del estado = nation-state capital, state capital.* capital de provincia = provincial capital.* capital estatal = state capital.capital22 = assets, capital.Nota: Dinero.Ex: Those eligible normally include only companies with less than 45 million of net fixed assets and fewer than 500 employees.
Ex: Repayments is normally by equal half-yearly payments of capital and interest after a moratorium on capital repayments of up to five years, depending on project completion date.* capital activo = working capital.* capital cognitivo = knowledge assets.* capital cultural = cultural asset.* capital de riesgo = venture capital.* capital desembolsado = paid-up capital.* capital digital = digital assets.* capital económico = financial capital.* capital en obligaciones = debenture capital, debenture stock.* capital fijo = fixed capital.* capital físico = physical capital.* capital humano = human capital.* capital iniciador = seeding money, seed money.* capital intelectual = intellectual capital.* capitalista que presta capital de riesgo = venture capitalist.* capital social = social capital.* desembolso de capital = capital outlay.* flujo de capital = capital flow.* gastos de capital = capital costs, capital investment, capital expenditure.* inmovilizar capital = tie up + capital.* intereses del capital = capital charges.* inversión de capital = capital costs, capital investment, capital expenditure.* invertir capital = sink + capital.* mercado de capitales = financial market, capital market.* pagar capital = repay + capital.* suma de capital = capital sum.capital33 = pivotal.Ex: His position was pivotal because he was not only the organizer but also the financier and indeed the speculator of the book trade.
* de capital importancia = momentous, of cardinal importance.* * *aportó el 40% del capital she put up 40% of the capitalCompuestos:circulating o working capitalissued capitalfixed capitalfloating o current assets (pl)nominal capitalpaid-in o paid-up capitalrisk o venture capitalshare capitalB (recursos, riqueza) resources (pl)1 (de país) capital; (de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK)¿eres de Valencia capital? are you from the city of Valencia o from Valencia itself o from Valencia proper?2 (centro) capitalla capital del vino the wine capital* * *
capital adjetivo ‹ importancia› cardinal, prime;
‹ influencia› seminal (frml);
‹ obra› key, seminal (frml)
■ sustantivo masculinoa) (Com, Fin) capital
■ sustantivo femenino ( de país) capital;
( de provincia) provincial capital, ≈ county seat ( in US), ≈ county town ( in UK);
capital
I sustantivo femenino capital: la orquesta tocará en las principales capitales europeas, the orchestra will play in all the main European capitals
II sustantivo masculino Fin capital
capital activo/social, working/share capital
III adjetivo capital, main
pena capital, capital punishment
' capital' also found in these entries:
Spanish:
capitel
- caudal
- ciudad
- inmovilizar
- mayúscula
- plusvalía
- provincia
- retener
- retención
- social
- versal
- versalita
- villa
- ampliación
- ampliar
- antiguo
- capitalino
- divisa
- doblar
- fuga
- ganancia
- inmediaciones
- invertir
- mayúsculo
- México
- Panamá
- pecado
- pena
- sangría
English:
archives
- capital
- capital gains tax
- capital punishment
- capital reserves
- district
- drain
- equity
- injection
- major
- movement
- opposed
- principal
- share capital
- tie up
- up
- working capital
- against
- big
- caps
- flow
- inject
- put
* * *♦ adj1. [importante] supreme, prime;[error] serious, grave;es de capital importancia que vengan it is of prime o the utmost importance that they come;una obra capital de la literatura universal one of the great works of world literature2. [pecado] deadly♦ nmEcon capital;el capital público/privado public/private capital;he invertido un pequeño capital en el negocio de mi hermano I've invested a small sum in my brother's business;el capital y los trabajadores Capital and Labourcapital activo active capital;capital circulante working capital;capital disponible available capital;capital escriturado share capital, US capital stock;capital especulativo hot money;capital fijo fixed capital;capital flotante floating capital;Am capitales golondrina = speculative capital invested internationally wherever the highest returns are available;capital humano human capital;capital inicial starting capital;capital inmovilizado tied-up capital;capital intelectual intellectual capital;capital invertido capital invested;capital líquido liquid assets;capital productivo active capital;capital (de) riesgo private equity;[para empresas en desarrollo] venture capital, risk capital;entidad de capital riesgo private equity firm;capital social share capital, US capital stock;capital suscrito subscribed capital♦ nf1. [de país, región] capital (city);soy de Teruel capital I'm from the city of Teruel2. [centro] capital;París es la capital mundial del arte Paris is the artistic capital of the worldcapital europea de la cultura European city of culture* * *I adj importancia prime;pena capital capital punishment* * *capital adj1) : capital2) : chief, principalcapital nm: capitalcapital de riesgo: venture capitalcapital nf: capital, capital city* * *capital n capital -
10 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 -
11 capital contable
• accountable capital• capital account• net asset differential• net assets• net assets worth• net weight• net worth• net worth of an estate• owners' equity -
12 capital cultural
(n.) = cultural assetEx. Cultural assets facilitate the formation of a cohesive and secure professional middle class.* * *(n.) = cultural assetEx: Cultural assets facilitate the formation of a cohesive and secure professional middle class.
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13 capital circulante neto
• net value asset• net working capital• net worthDiccionario Técnico Español-Inglés > capital circulante neto
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14 capital de explotación neto
• net value asset• net working capital• net worthDiccionario Técnico Español-Inglés > capital de explotación neto
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15 capital del trabajo neto
• net value asset• net working capital• net worthDiccionario Técnico Español-Inglés > capital del trabajo neto
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16 asset valuation
Finthe aggregated value of the assets of a firm, usually the capital assets, as entered on its balance sheet -
17 capital allowances
Finin the United Kingdom and Ireland, an allowance against income or corporation tax available to businesses or sole traders who have purchased plant and machinery for business use. The rates are set annually and vary according to the type of fixed asset purchased, for example, whether it is machinery or buildings. This system effectively removes subjectivity from the calculation of depreciation for tax purposes. -
18 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. -
19 capital loss
Fina loss made through selling an asset for less than its cost -
20 Asset Acceptance Capital Corporation
Trademark term: AACCУниверсальный русско-английский словарь > Asset Acceptance Capital Corporation
См. также в других словарях:
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 asset — see asset 2 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. capital asset … Law dictionary
capital asset — UK US noun [countable] [singular capital asset plural capital assets] business something such as equipment or buildings that a company owns and uses in doing its business … Useful english dictionary
capital asset — noun count BUSINESS something such as equipment or buildings that a company owns and uses in doing its business … Usage of the words and phrases in modern English
capital asset — A long term asset, such as land or a building, not purchased or sold in the normal course of business. Bloomberg Financial Dictionary * * * capital asset capital asset ➔ asset * * * capital asset UK US noun [C, usually plural] (also fixed asset,… … Financial and business terms
Capital Asset — A type of asset that is not easily sold in the regular course of a business s operations for cash and is generally owned for its role in contributing to the business s ability to generate profit. Furthermore, it is expected that the benefits… … Investment dictionary
capital asset — UK / US noun [countable] Word forms capital asset : singular capital asset plural capital assets business something such as equipment or buildings that a company owns and uses in doing its business … English dictionary
Capital Asset Pricing Model — Saltar a navegación, búsqueda El Capital Asset Pricing Model, o CAPM (trad. lit. Modelo de Fijación de precios de activos de capital) es un modelo frecuentemente utilizado en la economía financiera. El modelo es utilizado para determinar la tasa… … Wikipedia Español
Capital asset pricing model — In finance, the Capital Asset Pricing Model (CAPM) is used to determine a theoretically appropriate required rate of return of an asset, if that asset is to be added to an already well diversified portfolio, given that asset s non diversifiable… … Wikipedia
capital asset pricing model — ( CAPM) An economic theory that describes the relationship between risk and expected return, and serves as a model for the pricing of risky securities. The CAPM asserts that the only risk that is priced by rational investors is systematic risk,… … Financial and business terms
Capital asset pricing model — Modèle d évaluation des actifs financiers Pour les articles homonymes, voir CAPM. Le Modèle d évaluation des actifs financiers (MEDAF), traduction approximative[1] de l anglais Capital Asset Pricing Model (CAPM) fournit une estimation de valeur… … Wikipédia en Français