Total financing needs (Long-term capital + Working capital) of a firm arising from its current and future plans.
Fundamental, voluntary change in a firm's capital structure, effected by altering the voting rights of the providers of equity capital and/or loan capital; such as by converting common stock (ordinary shares) into redeemable preferred stock (preference shares). Capital reorganization is resorted-to ...
A fund which exists both on the financial statements of a company and also as part of the company's internal accounts. A business with a capital redemption reserve fund is legally mandated by the U.S. Securities and Exchange Commission to make capital redemption for certain transactions acting as a ...
Regaining of the invested capital over the life of an investment. No profit or income on the investment may be determined until the full amount of invested- capital is recovered. See also capital maintenance.
Management's approach to allocating available funds among competing investment proposals; only the proposals that maximize the total net present value (NPV) of the investment are selected.
A procedure typically used in government accounting whereby a fund that consists of various types of financial resources is utilized in the acquiring or constructing of capital facilities.
Long-term investment project requiring relatively large sums to acquire, develop, improve, and/or maintain a capital asset (such as land, buildings, dykes, roads).
The process of budgeting resources for the future of an organization's long term plans. Capital planning for a business would include budgeting for new and replacement machinery, research and development and the production of new products, new plants and other major capital expenditures. Also ...
