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1 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. -
2 Cost Of Capital
Accounting: COC -
3 weighted average cost of capital
Oil: WACCУниверсальный русско-английский словарь > weighted average cost of capital
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4 weighted cost of capital
Oil: WCCУниверсальный русско-английский словарь > weighted cost of capital
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5 marginal weighted average cost of capital
Англо-русский словарь промышленной и научной лексики > marginal weighted average cost of capital
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6 average cost of capital
Finthe average of what a company is paying for the money it borrows or raises by selling stock -
7 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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8 capital cost allowance
Fina tax advantage in Canada for the depreciation in value of capital assets -
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 Capital Cost Allowance
Accounting: CCAУниверсальный русско-английский словарь > Capital Cost Allowance
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13 Capital Cost Annuity
Accounting: CCAУниверсальный русско-английский словарь > Capital Cost Annuity
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14 capital cost
Oil: CAPEX -
15 coste de capital
• cost of capital -
16 coste del capital
• cost of capital -
17 costo de capital
• capital cost• cost of capital -
18 costo del capital
• capital cost• 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:
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 capital — The return, expressed in terms of an interest rate, that an organization is required to pay for the capital used in financing its activities. This will vary according to the type or types of capital employed (e.g., equity share capital, loan… … Accounting dictionary
cost of capital — The return, expressed in terms of an interest rate, that an organization is required to pay for the capital used in financing its activities. This will vary according to the type or types of capital employed (e. g. , equity capital, loan capital … Big dictionary of business and management
cost of capital — The rate of *return a corporation must pay for the *capital used to finance its activities. As capital in its widest sense is drawn from various forms of *debt and *equity (*common stock, *preferred stock, and *retained earnings), the cost of… … Auditor's dictionary
Cost Of Capital — The required return necessary to make a capital budgeting project, such as building a new factory, worthwhile. Cost of capital includes the cost of debt and the cost of equity. The cost of capital determines how a company can raise money (through … Investment dictionary
Cost of capital — The required return for a capital budgeting project. The New York Times Financial Glossary * * * cost of capital UK US noun [S] ► ECONOMICS, FINANCE the amount of money that a company must pay out in dividends to it shareholders, and in interest… … Financial and business terms
cost of capital — The required return for a capital budgeting project. Bloomberg Financial Dictionary * * * cost of capital UK US noun [S] ► ECONOMICS, FINANCE the amount of money that a company must pay out in dividends to it shareholders, and in interest on… … Financial and business terms
Cost of capital — The rate of return a utility must offer to obtain additional funds. The cost of capital varies with the leverage ratio, the effective income tax rate, conditions in the bond and stock markets, growth rate of the utility, its dividend strategy,… … Energy terms
cost of capital — kapitalo kaina statusas T sritis Gynyba apibrėžtis Suma, kurios atsisako organizacija nepasirinkdama alternatyvaus investavimo su lygiaverte rizika. atitikmenys: angl. cost of capital ryšiai: susijęs terminas – alternatyviosios sąnaudos šaltinis… … Lithuanian dictionary (lietuvių žodynas)
cost of capital — kapitalo kaina statusas T sritis turto vertinimas apibrėžtis Numatoma grąžos norma rinkoje, reikalinga lėšoms tam tikrai investicijai pritraukti. atitikmenys: angl. cost of capital ryšiai: susijęs terminas – grąžos norma šaltinis Tarptautiniai… … Lithuanian dictionary (lietuvių žodynas)
cost of capital — cost of raising money, money paid in order to maintain methods of income … English contemporary dictionary