thin capitalization — A condition in which the capital of a company consists of too few shares and too much loan stock in the view of the tax authority. Some countries reserve the right in such cases to treat some of the interest on the loan stock as if it were a… … Accounting dictionary
thin capitalization — An arrangement in which a company is incorporated with a small share capital and financed with a large loan from its parent company, usually in order to benefit from tax relief or the interest payment on the loan. Some countries, including the UK … Big dictionary of business and management
Thin Capitalization Rules — Regeln zur Bekämpfung der „unzureichenden“ Kapitalausstattung von Kapitalgesellschaften, d.h. zur Abwehr der ⇡ Gesellschafterfremdfinanzierung … Lexikon der Economics
capitalization — /kaepatabzeyshan/ Capitalization represents the total amount of the various securities issued by a corporation. Capitalization may include bonds, debentures, preferred and common stock and surplus. Bonds and debentures are usually carried on the… … Black's law dictionary
capitalization — /kaepatabzeyshan/ Capitalization represents the total amount of the various securities issued by a corporation. Capitalization may include bonds, debentures, preferred and common stock and surplus. Bonds and debentures are usually carried on the… … Black's law dictionary
thin corporation — A corporation with an excessive amount of debt in its capitalization. A thin corporation is primarily a tax concept. See thin capitalization … Black's law dictionary
capitalization — 1) The act of providing capital for a company or other organization. 2) The structure of the capital of a company or other organization, i.e. the extent to which its capital is divided into share or loan capital and the extent to which share… … Accounting dictionary
capitalization — 1) The act of providing capital for a company or other organization. 2) The structure of the capital of a company or other organization, i. e. the extent to which its capital is divided into share or loan capital and the extent to which share… … Big dictionary of business and management
Рыночная капитализация — (англ. market capitalization) финансовый показатель, используемый для оценки совокупной стоимости рыночных инструментов, субъектов и рынков. В частности, различают: Рыночная капитализация ценной бумаги рыночная стоимость всех… … Википедия
КАПИТАЛИЗАЦИЯ — (capitalization) 1. Передача капитала (capital) в распоряжение компании или иной организации. 2. Структура капитала компании или иной организации, например соотношение между собственным акционерным и заемным капиталом и между обыкновенными и… … Финансовый словарь
