Interest that incurs during the self-construction of an asset that is considered to part of the asset's cost.
Expense recorded as the cost of a fixed asset. Such costs are written off as depreciation over several accounting periods, instead of being charged-off as an expense in the accounting period in which they are incurred.
Conversion of retained earnings into paid-up capital, by issuing bonus shares to current shareholders in proportion to their shareholdings.
Stockholders equity in excess of par value of common stock (ordinary shares), representing excess of assets over liabilities.
Framework of different types of financing employed by a firm to acquire resources necessary for its operations and growth. Commonly, it comprises of stockholders' investments (equity capital) and long-term loans (loan capital), but, unlike financial structure, does not include short-term loans ...
The probability that an actual return on an investment will be lower than the expected return.
Altering the capital structure of a firm; in reaction to the changed business conditions, or as a means to fund the firm's growth plans. See also capital reorganization.
A resource created by the accumulated capital surplus (not revenue surplus) of an organization, such as by an upward revaluation of its assets to reflect their current market value after appreciation. Allocating such sums to capital reserve means they are permanently invested and will not be paid ...
