I. noun
COLLOCATIONS FROM OTHER ENTRIES
a capital city (= where the government of a country or state is )
▪
Cuba's capital city is Havana.
a capital crime American English (= a crime such as murder, for which the criminal can be killed )
a capital offence (= one for which death is the punishment )
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Drug smuggling was made a capital offense in 1987.
block capitals
▪
Complete the form in block capitals.
capital assets
capital expenditure (= money that a company spends on buildings, machinery etc )
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Capital expenditure on IT equipment will come from a different budget.
capital gains tax
capital gains
capital goods
capital investment (= investment in machines, equipment etc )
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A huge capital investment will have to be made to maintain the buildings.
capital levy
capital punishment (= death as a punishment for a crime )
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The are trying to abolish capital punishment except in cases of terrorism.
capital punishment
financial/economic/capital etc gain
▪
They are seeking to realize the maximum financial gain.
fixed capital
seed capital
venture capital
working capital
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
foreign
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More recently, multinationals and foreign capital , with all their implications, have made vertical upward mobility difficult.
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Attracting the banks are the resurgent economy and reforms that have opened up industries to foreign capital .
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But debtor economies were bled to minimise those losses, and they were restructured to suit foreign capital .
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Yet the campaign for foreign capital has foundered, except in the mining sector.
▪
How do you attract very large quantities of foreign capital ?
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The extent of economic globalisation is illustrated by the recent enormous growth in trade and foreign capital flows.
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In future, enterprises using foreign capital would be allowed foreign currency accounts in the State Bank or a foreign bank.
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We are trying to drag them here soas to get direct investment and to get foreign capital without incurring foreign debt.
human
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At any instant, people also have different amounts of human capital and financial wealth.
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How would a parental dividend affect the economic balance between investment in human capital versus investment in tangible capital?
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It was also this same period - primarily the 1960s - that witnessed the academic upsurge in the human capital theory.
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What is missing from the various reform proposals is any recognition of the importance of investing in human capital as well.
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More broadly, it is the educated, skilled and healthy individual who is the human capital .
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Each industry has the same rate of return on human or physical capital .
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Hence the Chicago human capital school comes closest to diffusing economic inequality as an issue.
international
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Apart from discouraging investment abroad this also effectively reduced companies' access to international capital markets.
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Today, with highly mobile international capital , large deficits can be sustained for much longer.
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Yeltsin's alliance between the oligarchs and international capital is ending.
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Any company or bank conducting business outside of its domestic currency zone must have access to international capital .
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Moreover, in their view, this inequality is not random, but is structured by the needs of international capital .
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Hence there are actors other than the state, and their precise role in international society depends on the interests of international capital .
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This demand on the international capital markets raises interest rates, aggravating the problems of debt and credit crunch.
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Of course, with the development of international monopoly capital and multinational companies, additional sources of power have been brought into play.
large
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Some farms do, however, need to undertake large capital schemes to satisfy the regulations.
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For example, the industrial giants who dominate the chemical industry have large capital investments in petrochemicals.
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The choir arcade piers are grouped with large carved foliated capitals .
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This payment structure is particularly suited to projects which generate a large capital sum on completion.
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This kind of flotation to raise large capital sums has already been seen in cases such as Bairstow Eves and Connells.
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Thus only a relatively small change in interest rates is necessary to cause a relatively large capital flow.
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At the same time the surviving companies will grow larger and capital will be concentrated into fewer hands.
new
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These rights may be waived by the shareholders at a general meeting so that the new capital may be raised by means of a placing.
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This conforms the state with a new federal capital gains law.
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The open-year problem also deters new capital , for it threatens to saddle newcomers too with unquantifiable losses from the past.
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Many other venture capital firms besides InterWest are raising new rounds of capital.
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Modifying current equipment enables them to minimise new capital outlay while the product is being launched and its success evaluated.
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Each new capital seemed to be eager to slightly outbid the previous one.
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Milan: Operators reacted with frustration to a spate of new capital increase operations announced late last week.
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Stowe, a New York venture capital company.
political
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Yet the Bolsheviks made no political capital out of the recent past.
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Nor has he expended much political capital to get anti-abortion measures through the Texas Legislature.
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They will be examined in more detail when we quit regional life and approach the political capital .
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In Congress, the same jockeying for political capital , of which Johnson and Romney were accused, was evident.
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He did not spend any political capital on that.
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The gun manufacturers do the responsible thing, children are protected and Clinton earns political capital .
private
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The second step in recreating a market economy is to restore private ownership of capital .
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The ability to leverage private capital has also come to be increasingly expressed in defense of sorely needed downtown redevelopment activity.
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Within six months we will review the roads programme and mobilise private capital for large-scale public transport investment.
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The main characteristics of capitalism are private ownership of capital and freedom of enterprise.
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Servicing private capital in this way is usually a matter of job redistribution rather than job creation.
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At the same time, their capacity to leverage private capital in support of these developments has varied considerably.
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UDCs are designed to create the conditions and confidence necessary to attract private capital .
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In my view there was only one hope, and that was to build the tunnel using private venture capital .
provincial
▪
His son trucks the tangerines and apples to the provincial capital , and even down into Henan province.
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Each month the district officer spent a whole day writing a full report to the political secretary in the provincial capital .
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Coventry was a provincial capital , one of the half-dozen largest provincial cities and the fourth richest.
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Meanwhile, a curfew was imposed in Pristina, the provincial capital .
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In 1949, for example, the provincial capital of Urumqi had few Han.
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The river Aver continues westward past the provincial capital at Averheim and finally flows into the Reik at Nuln.
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This thriving group included some of the old provincial capitals such as Bristol, Newcastle and Norwich.
social
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The literature on social capital may afford a clue to the likely complexity.
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If so, divorce may in some degree be the consequence, not the cause, of lower social capital .
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His work on social capital and civic engagement has been heavily drawn upon by Francis Fukuyama and others.
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However, monopoly corporations and unions tend to resist the appropriation of surplus created by social capital but appropriated privately.
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Some government policies have almost certainly had the effect of destroying social capital .
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Could this be the primary reason for the decline of social capital over the last generation?
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The contrast is straight forward: newspaper reading is associated with high social capital , television viewing with low social capital.
working
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It wants the cash to repay debt and for capital expenditures and for working capital.
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These included, for example, management of working capital , product differentiation and cost management.
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He is currently preparing a plan to unlock more working capital by the New Year.
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Most significant was an increase in working capital and an increase in labour inputs consequent on the technological changes introduced.
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With savings of £20,000 you could expect to finance a franchise with a start-up cost and working capital of £60,000.
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Sufficient working capital must be available to meet the slings and arrows of outrageous misfortune!
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Net proceeds will be used to repay short and long-term debt, refinance long term debt and for working capital .
■ NOUN
asset
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Individual circumstances differ but corporate ownership of major capital assets may provide worthwhile advantages.
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Subtract value of previous capital asset , £60,000.
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Of course, in a predominantly agrarian economy land constituted by far the most important capital asset .
equity
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He prefers to borrow rather than raise outside equity capital and thus dilute control.
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These companies have very high demands for equity capital to finance their growth and generally pay no dividends or very low dividends.
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Companies already listed on the Stock Exchange have two basic methods of raising additional equity capital: 1.
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Taken together, they may be applied jointly to produce a better estimate of the cost of equity capital .
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Its required return on equity capital is 15 percent.
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Additionally, as will be seen in Chapter 13, the cost of debt is lower than the cost of equity capital .
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The equity comparison operates by comparing the equity capital issued as consideration by the purchaser to that previously in issue.
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This measurement is generally accepted as the cost of the retained earnings portion of equity capital .
expenditure
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Pumping much of the enhanced capital expenditure into new prison building often has the effect of draining the prison of vital resources.
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Recurrent federal expenditure was budgeted at N12,883 million and federal capital expenditure at N9,240 million.
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Current expenditure was estimated at Bel$153,900,000 and total capital expenditure at Bel$107,000,000.
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The size of local authority capital expenditure for selected years is shown in Table 6.1.
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Once the constraints on local authority capital expenditure began to bite it cooperated with private housing development on inner-area sites.
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At the same time, we cut back on proposed capital expenditure and made plans to repay borrowings.
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As the Minister should know, those schools are very much in need of large-scale capital expenditure .
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These were launched a year ago and implemented for all new capital expenditure projects from September 1992.
gain
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Similarly, a fall in the rate of interest means a potential capital gain for investors.
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Clinton has urges a narrower capital gains cut that would benefit homeowners.
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A lower dividend yield can be compensated for with higher capital gains and viceversa.
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The businessman will pay $ 56, 000 in capital gains tax, leaving him with a negative after-tax return on investment.
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With zeros you can predict very accurately what your capital gains will be and when they will occur.
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In a very real sense, payment of dividends represents a choice between future capital gains and current cash payments.
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As most of the privatisation issues are sold at a discount, there is usually a substantial capital gain to be made.
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At the end of the year, the second hypothetical investor must liquidate 40 % of his capital gains .
investment
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The group is closing the St Austell plant despite recent capital investment and numerous employment initiatives.
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Decayed and declining industries had to be shut down, and vast capital investment directed to the new sectors.
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They were shown results of the substantial capital investment programme.
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We have known for a long time that there is no one right way to analyze a proposed capital investment .
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Heavy capital investment led to a record £23.4 billion financial deficit last year.
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University capital investment in 1992-93 - money provided by the taxpayer - will amount to £216 million.
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Conversely, the higher the rate of interest, the greater the additional cost to industry of financing new capital investment .
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The contrary view is that a huge capital investment will have to be made soon to maintain buildings and provide equipment.
market
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This was partly because the increasing integration of world capital markets has made it easier to finance current-account deficits.
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With the development of a world capital market , everyone essentially borrows in New York, London, or Tokyo.
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At the same time there was no organised capital market and so interest rates might be high.
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Funds for economic development were provided by means of sterling bond issues in the London capital market .
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This highlights the key role played by the perfect capital market assumption.
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In pre-1914 days, there was a gold standard, and a single world capital market centred on London.
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We're talking Euro-yen capital market activities.
share
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Types of takeover offer General offer A general offer is an offer for the entire issued equity share capital of a company.
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The transfer is made to avoid a reduction in share capital and, accordingly, to protect creditors.
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Equity Capital is available in amounts from £100,000 and normally consists of a mix of preference share capital and ordinary equity.
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The funds could be provided by you as a shareholder either as a loan or as further share capital .
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With the share price peaking in July at 200 crowns, the company's share capital was worth 13 billion crowns.
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It requests that an authority for market purchases should not normally exceed 10 percent of the company's issued ordinary share capital .
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A company may expand by increasing the share capital and the number of directors.
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The rest of their liabilities are raised through deposits from the general public, share capital and deferred taxation.
state
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All these have been supposedly cynically instituted by the state capital complex.
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Evan may not know his state capitals , but he is very interested in issues of social justice and equity.
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They cast a shadow over his meeting yesterday in the state capital , Chandigarh.
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Monday, during a high-speed chase through the streets of the Baja California state capital .
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Eleven centres were selected near to teachers' colleges or state capitals and in each six experimental schools identified.
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This is the state capital , after all.
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But the quake was powerful enough to injure more than 250 people in Seattle Olympia, the state capital .
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Several of the dead sheep were carried off to the state capital of Villahermosa 30 miles away for examination.
venture
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In terms of size, independent funds are the largest, with over 75 percent of total venture capital funds invested.
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A venture capital fund usually lends money but also demands the right to buy a big slice of the firm.
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The Independent, launched in October 1986 with venture capital , seeks to be independent of political party dogma.
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The inveterate entrepreneur and a trio of venture capital firms in January invested $ 5 million in Healthscape Inc.
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In particular, money managers will be asked to show greater willingness to support venture capital projects and start-up enterprises.
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Many other venture capital firms besides InterWest are raising new rounds of capital.
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Governments are operating professional sports teams and running venture capital funds.
■ VERB
increase
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But such taxes would also increase the cost of capital for those countries which could least afford it.
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If the country is to have increasing capital and product, profits must be good.
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Whether by some form of contract or by increasing local capital , firms can continue expanding their economic involvement.
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Riots were increasing over the capital , and communications had been broken with the other two major cities of Nicaea.
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Since 1979 we have increased capital spending on average by 4.3 percent. per year.
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A company may expand by increasing the share capital and the number of directors.
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But it also plans to increase its worldwide capital spending in 1993 to £6.6 billion, from £5.2 billion last year.
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Further options may increase the capital by up to 15 percent over a ten-year period.
invest
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In any country the rich can invest and reinvest their capital , producing greater and greater profits.
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Owners are granted this power in exchange for investing capital or assuming responsibility.
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The Mercantile invests for long-term capital growth with emphasis on emerging companies worldwide.
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What is missing from the various reform proposals is any recognition of the importance of investing in human capital as well.
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But in the last three years, the city has invested the capital to see that it happens.
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Shareholders invest their capital in the firm, whilst employees invest their human capital.
issue
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It requests that an authority for market purchases should not normally exceed 10 percent of the company's issued ordinary share capital .
provide
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And if capital gains turned to losses, investors would stop providing capital.
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Savings provide individuals with economic security and provide capital for growth.
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The aim is to provide security of capital with an attractive and rising level of income.
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Their ability to provide such capital may however be limited, and therefore high profits will be sought.
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They do not wish to provide further working capital by means of borrowing or it may be imprudent to do so.
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As the mines became deeper companies found themselves unable to provide the necessary capital for winding and pumping equipment.
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The secondary market helps new issues get under way in the primary market and therefore provides capital for growing companies.
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The company was originally styled Information Workbench and Sippl provided the seed capital .
raise
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The number of deals will grow as the finance ministry eases restrictions on raising capital offshore.
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Step Two was supposed to keep the government from being able to raise money in the capital markets to maintain current operations.
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His grandfather Henry believed that people helped companies raise capital by buying their stock.
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Also, of course, a trust is at liberty to raise new capital by an issue of additional ordinary or debenture shares.
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Convinced that the idea was worth emulating in other villages, Yunus went to a local bank to raise the needed capital .
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Being public limited companies, the investment trusts can raise debt capital and gear their portfolios.
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Many other venture capital firms besides InterWest are raising new rounds of capital.
EXAMPLES FROM OTHER ENTRIES
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Albany is the capital of New York State.
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Our return on capital has more than doubled since 1980.
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Please fill in your name and address in capitals.
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Raley started a grocery business in the 1930s with $1000 in capital .
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Rome is one of the world's most beautiful capitals.
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Sacramento is the state capital of California.
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Since the stockmarket crash, companies have been trying to raise capital by selling new stock.
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The plan is expected to create vast amounts of investment capital .
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The tour includes a trip to Budapest, Hungary's capital city.
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There is a shortage of capital for building new aircraft.
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What's the capital of Canada?
EXAMPLES FROM CORPUS
▪
Consumer goods occupy a much more contradictory place in the circulation and realisation of capital than do fixed assets.
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On Oct. 10 between 30 and 100 people were reported hurt during a pro-Ershad rally in the capital , Dhaka.
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Preference shares, particularly redeemable preference shares, are sometimes considered to be more akin to loan stock than share capital .
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The food associated with economic capital is characterized by rich sauces and desserts, and rare and luxurious items such as truffles.
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The nation state, particularly in the third world and the erstwhile Eastern bloc, is the agent of global capital .
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The popes regarded the city as the capital of their duchy.
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Typically too, nationalized industry balance sheets show capital as amounts owed to the central government.
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When evaluating capital budgeting decisions, it is this marginal cost that should be used as the appropriate cost of capital.
II. adjective
COLLOCATIONS FROM CORPUS
■ NOUN
account
▪
It is not a capital account operator, dealing with the more complex business of how to finance that debt.
▪
The capital account is always the mirror image of the current account.
▪
Dealing with capital account problems requires analytical and organisational skills which are very different from policing an overdraft.
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No change is made in the capital account .
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Since the company owns the cash, it is an asset and therefore a capital account .
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The capital account remained below £140 and a surplus of £32 9s. 9d. was shown on the year.
▪
The capital account records purchases and sales of assets such as stocks, bonds, land, etc.
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Note that the lower interest rate causes a capital account deficit on the balance of payments as people buy foreign assets.
accumulation
▪
What this might be, other than the preservation of capital accumulation , is never properly explained.
▪
The method of capital accumulation is the extraction of surplus value.
▪
The peasant economy provides a reserve of cheap labour for capitalism and so contributes to capital accumulation .
▪
This discussion is informed by Marxist efforts to explain articulating modes of production in terms of the changing requirements of capital accumulation .
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An ubiquitous feature of post-colonialism is the dominance of the state in the process of capital accumulation .
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They are the preservation of order, the promotion of capital accumulation and the manufacture of legitimation.
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It argued that work is continually de-skilled and degraded through the interaction of technical change and international patterns of capital accumulation .
▪
Conditions would become more conducive to entrepreneurial initiative, capital accumulation , the division of labour, technological innovation, and industrialization.
adequacy
▪
The Bank has not given a formal ruling on this method of presentation from a capital adequacy perspective.
▪
Under Czech banking law, all banks must meet a capital adequacy ratio of 8 percent.
▪
From these figures it monitored key ratios which indicated the capital adequacy , liquidity and degree of risk for each firm.
▪
But concern mounted that the fall in the stock market may start to undermine banks' capital adequacy ratios.
▪
In particular it monitors each firm's conduct and capital adequacy .
allowance
▪
The increase in capital allowances is very welcome.
▪
This is because of the limited partnerships' tax losses while drilling, and the availability of capital allowances .
▪
This ensures that the sum of capital allowances is equal to the real depreciation incurred.
▪
These were partly offset by grants and capital allowances totalling £9.2 million.
▪
One hundred percent. capital allowances could lead to investment decisions being made entirely for tax reasons.
▪
Further increases in capital allowances for small and medium enterprises would also be very welcome.
asset
▪
The capital asset of the farms had little importance for most yet in some areas the value must have been substantial.
▪
Any asset with an expected useful life of more than one year is normally considered a capital asset.
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Housing represents most of the capital assets of local government.
▪
Depreciation accounting is simply a technique used to allocate the cost of a capital asset over its expected useful life.
▪
She would also be acquiring a capital asset .
▪
The details of capital asset pricing theory are well beyond the scope of this book.
▪
However, the firm can elect to have its capital assets collected in a pool.
▪
A capital lease must be recorded on the balance sheet as a capital asset with an associated liability.
base
▪
Lloyd's has seen its capital base contract sharply as Names have deserted the market in droves after disastrous losses.
▪
If the receipt is distributed to shareholders as dividends then the capital base of the business has been eroded.
▪
Discount houses have borrowing facilities at the Bank, with limits related to the capital base of each discount house.
▪
In the absence of any verification, interim profits will not be included in the capital base .
▪
The crucial determinants there are profitability, cash flow and capital base .
▪
Both need to maintain their capital base in monetary terms.
▪
Ferranti then hopes to decide on a course of action and in particular on how to restructure its capital base .
budget
▪
We built more hospitals and moved decisively away from the terrible stop-go years of the 1970s when capital budgets were slashed.
▪
As previously announced, a capital budget of $ 350 million has been established for the year 2000.
▪
After this review process, budget analysts consolidate the individual department budgets into operating and capital budget summaries.
▪
The federal government, however, does not have a capital budget .
charge
▪
This implies that capital charges will go right down to the departmental level in the budgetary control system.
▪
Quite simply the basic case for capital charges has not been made.
▪
Secondly, the capital charges are to include depreciation and an interest element.
▪
The capital stock should be increased if the marginal social benefit exceeds the long-run marginal cost inclusive of the capital charge .
▪
Secondly, we need to add the capital charges .
▪
Banks therefore increased lending to emerging market borrowers that carried a lower regulatory capital charge but generated higher profits.
city
▪
Rome, in short, lived on its past simply by being a capital city .
▪
Both here and back in the capital city he would be surrounded by family and people who loved him.
▪
Athens is a capital city too, you know.
▪
This had been how the war entered the capital city .
▪
All medical facilities have been heavily concentrated in the capital city .
▪
The visitors were lodged in the Tower Hotel, located on a mountain overlooking the capital city .
▪
This site is next to our great national cathedral - the very heart of the capital city .
control
▪
But other centres have also seen the advantages of liberalism; and the end of capital controls has made finance more competitive.
▪
New technologies make obsolete many of the regulations, such as capital controls , that had previously existed.
▪
As, moreover, deficiencies have appeared in the capital control mechanisms, so refinements have been introduced.
▪
When money can be moved instantly on a personal computer, the whole idea of capital controls melts away.
▪
What is true for capital controls is true for most financial regulations.
cost
▪
But formidable capital cost stood in the way of such improvements, and irrigation remained no more than a theoretical possibility.
▪
The capital cost of our equipment was £17029.00.
▪
Fund-raisers set out to raise $ 1 million for capital costs plus $ 600, 000 for a collection endowment.
▪
There were considerable savings both on the capital cost of power stations and on their operating costs.
▪
The capital costs are high on account of the specialised nature of the machines required for the production line.
costs
▪
The capital costs are high on account of the specialised nature of the machines required for the production line.
▪
A second and equally important impact of the time factor in making oil-backout investments is inflationary rises in capital costs .
▪
These forecasts should consider the effects of each option on the revenue as well as on the capital costs of the completed project.
▪
Fund-raisers set out to raise $ 1 million for capital costs plus $ 600, 000 for a collection endowment.
crime
▪
It is capital crime , and a black disgrace to the races of civilized mankind.
equipment
▪
TranSys will fund the £200m borrowing requirement and spend £150m on capital equipment over the next five years.
▪
In the process, buildings and capital equipment and departments like finance and payroll vanish from the books.
▪
By this means capital equipment employed in manufacturing is owned by the services sector.
▪
Money put into pay packages of top executives is not money spent on new capital equipment .
▪
Expenditure on marketing, research and development and capital equipment , saw a £378,000 interest charge replace a £733,000 credit.
▪
The proprietor owns or obtains the materials and capital equipment used in the operation of the business and personally supervises its operation.
▪
Industrial Hire Purchase - the same as hire-purchase for personal customers but for items of capital equipment . 4.
▪
Its return on capital has more than doubled since 1980, and investment in capital equipment in this country has revived somewhat.
expenditure
▪
Legal controls have been supplemented by financial controls, especially over capital expenditure .
▪
Account should also be taken of relief which may be available for capital expenditure on assets.
▪
Also, both operating expenditure and the operating consequences of capital expenditure appear together in the funds.
▪
Similar developments are in hand in respect of capital expenditure .
▪
If any operating division wishes to incur capital expenditure , it submits an appraisal form to the Finance Director.
▪
The 1980 Act also considerably tightened central controls upon capital expenditure .
▪
Central Government's control of capital expenditure .
expenditures
▪
It wants the cash to repay debt and for capital expenditures and for working capital.
▪
You have to learn to estimate capital expenditures , cash flow, and receivables.
▪
Praxair spent a record $ 802 million in 1995 on capital expenditures and acquisitions.
▪
Physicians Resource said it will use proceeds for acquisitions, working capital , capital expenditures and letters of credit.
▪
But these improvements demanded massive retooling and capital expenditures , and were not universally applicable.
flows
▪
Added to this, capital flows are important vectors of technical change.
▪
Even the size of capital flows roughly matched the number of people who were moving.
▪
It ignores capital flows which, in the short-term, can be used to service existing debt.
▪
In both instances a massive disruption to trade and capital flows took place.
▪
Generally, economic factors such as unemployment rates, trade and capital flows , seem to be the main determinants of labour mobility.
▪
This uncertainty argument in favour of fixed exchange rates is based upon the apparent instability of capital flows .
formation
▪
Investment in coastal shipping yet again reveals how local the process of capital formation in transport was.
▪
They were not accounted for in private consumption expenditure, general government expenditure, or domestic capital formation .
▪
This does not mean that the pace of innovation and of capital formation in the eighteenth-century economy were negligible.
▪
This obviously is not an especially efficient way to promote capital formation .
▪
The obvious concern is to facilitate capital formation and to channel it into sectors and areas capable of using it most efficiently.
▪
Moreover, the empirical evidence on the effect of egalitarianism on capital formation is uncertain.
▪
But how is it possible to reconcile a variable rate of capital formation with a fixed stock of capital?
▪
In everyday economic discourse, nothing is more frequently taken as an index of economic growth than the volume of capital formation .
gain
▪
Such an argument relies on the capital gains being unanticipated.
▪
Such techniques are not available to middle-class families with modest savings, or to small business owners holding long-term capital gains .
▪
Whatever some fiscal economists may say, capital gains are not the same as income.
▪
The $ 200, 000 capital gain is illusory, reflecting the change in the overall price level since 1962.
▪
The exchange should result in a capital gain for Axa.
▪
Capital gains tax Here a tax is imposed when individuals part with an asset and make a capital gain on it.
▪
Most of the capital gains reported by these under-$ 50, 000 taxpayers were chicken feed.
goods
▪
Can the market system provide the capital goods upon which technological advance relies?
▪
So will the investment in capital goods and engineering skills needed to modernise outmoded factories.
▪
Fast productivity growth in the sectors producing means of production ensured a rapid reduction in the real cost of capital goods .
▪
But who, specifically, will register votes for capital goods ?
▪
Financials were also among the market's strongest performers, along with capital goods and energy stocks.
▪
Imports of capital goods rose 50. 7 percent and consumer goods almost doubled in 1995, it said.
grant
▪
If a project is going to generate high income, then the capital grant will be smaller, and vice versa.
▪
Part of these totals will include a figure for capital grants made by central government for a specific purpose or project.
▪
Other measures include a special needs capital grant to be aimed at projects provided by voluntary organisations and private sector care providers.
growth
▪
The trusts are: Global Income &038; Growth Portfolio to provide income and capital growth.
▪
Unit Trusts can be aimed at generating income or capital growth .
▪
The fund manager can, therefore, select the mix of bonds which offers the most attractive yield and capital growth potential.
▪
Rising capital growth also helped the retail sector retain its high return of 10.9 percent, again with rentals holding steady.
▪
Some investment managers may compensate by making a slight switch in emphasis towards capital growth investments and away from high yielding equities.
▪
Murray Income, Murray Johnstone's income and capital growth trust, has outperformed its benchmark indices in its first half-year.
▪
Some unit and investment trusts aim to provide capital growth , others income.
▪
It aims to achieve a high level of income for ordinary shareholders as well as providing capital growth .
improvement
▪
Jennings said House of Fraser will spend about 25 million pounds on capital improvements during calendar 1996.
▪
Its initial long-range plan, published in 1962, called for $ 400 million in capital improvements from the-state.
▪
This was apparent in the structure of the second-year application, which listed specific capital improvements subarea by subarea.
▪
Three months later, the District Court adopted a plan requiring $ 187, 450, 334 in further capital improvements .
▪
The money saved can be spent on capital improvements or perhaps to expand the catering operation, said Allen.
▪
He used these organizations to finance projects outside of the normal general obligation bond method for capital improvements .
inflow
▪
As we noted earlier, these capital inflows have financed the current account deficits.
instrument
▪
Legally, such capital instruments are debt and should therefore be disclosed within liabilities.
▪
The accounting policies in respect of capital instruments should be stated.
▪
It does not address accounting for investments in capital instruments issued by other entities. 18.
▪
If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability.
▪
The result of this approach is that most capital instruments are reported as liabilities.
investment
▪
That is part of Northern regional health authority's largest-ever capital investment , and it has been brought about by the Government.
▪
For refiners, it required a big capital investment in new equipment.
▪
Up the coast, capital investments have paid off for the ports of Long Beach and Los Angeles.
▪
The state networks received more capital investment .
▪
The ideal situation would be to recover the capital investment and the production costs and still make a reasonable profit.
▪
This chapter concentrates on the latter two, i.e. fixed capital investment and inventory investment.
▪
Financial decisions about health plans or capital investments or raises are all properly the purview of the entrepreneur.
letter
▪
These consist of a capital letter followed by numbers.
▪
There were seven lines of type at the very top, all in capital letters , done on a computer.
▪
She labelled them neatly, writing the addresses in ball point pen and capital letters .
▪
Some one wrote in all capital letters that unqualified disabled workers were slacking off and getting special privileges.
▪
The teacher had helped them with the capital letter to begin the sentence and the full stop at the end.
▪
A text for students devoted seven pages to the use of a capital letter to indicate a proper noun.
loss
▪
This will not usually be a concern where a newly formed company acquires Target containing capital losses , as on a buy-out.
▪
A portfolio of more volatile securities is more likely to generate capital losses than a portfolio composed of less volatile securities.
▪
It includes assets which could be converted with relative ease and without capital loss into spending on goods and services.
▪
He can claim either his capital loss or his loss of profit.
market
▪
Loan demand was noticeably weak, with companies benefiting from increased Government spending and increased use of the capital market .
▪
This means at least partial independence of the capital market for funds.
▪
In recent years there has been an enormous increase in the range and complexity of capital market instruments.
▪
Most trades in the Czech capital markets take place directly at the center.
▪
Access to capital markets has been quickly re-established. 6.
▪
The same logic-albeit with different means-should be applied to the international capital markets .
▪
Investors have complained about a lack of regulation over the Czech capital markets and poor disclosure rules for company information.
offence
▪
The word from Lilongwe now is that Chihana will be charged with sedition, a capital offence .
▪
Loss of privileges in peacetime; in war, a capital offence .
project
▪
Innovation had to take place cheaply, since central government could not fund much in the way of capital projects .
▪
The report would then be submitted in spring for inclusion on a list of capital projects .
▪
A capital project can involve an additional 100 men.
▪
It then develops ten-year plans for both operational and capital projects , with specific goals and costs.
▪
The main business we are in is project management and engineering of capital projects for the process industries.
▪
Most of the conventional capital projects were still in process at the pre-execution stage.
▪
A great deal of the spending went on capital projects .
▪
But the increasing availability of federal funds for conventional capital projects was clearly to the advantage of the departments.
punishment
▪
On the question whether on merits it would be desirable to abolish capital punishment Ministers were divided.
▪
Outside the prison, demonstrators on both sides of the capital punishment issue cheered, cried and prayed.
▪
But capital punishment is not for me in that category: it is not self-evidently harmful, not self-evidently unjust.
▪
The back-to-back executions would quicken the pace of capital punishment in Maryland.
▪
Beccaria's reputation for humanity comes from the famous sections that oppose the use of torture and of capital punishment .
▪
But it does not matter where issues of capital punishment and deterrence are concerned.
▪
In 1965, Britain abolished capital punishment .
▪
The immorality of capital punishment does not lie in the sympathy level of a particular convicted murderer.
receipt
▪
Local authorities will be permitted to spend all their capital receipts realised from 13 November to the end of 1993.
▪
There is obviously an argument here, as with capital receipts , for the grant to be returned to the spending programme.
▪
Local authorities are also constrained in the proportion of capital receipts they may use to support capital expenditure.
▪
Councils can spend a quarter of their capital receipts from council house sales however they want.
▪
That attitude exposes the fact that Labour's posture on capital receipts is totally fraudulent.
▪
An excess of receipts over payments can not be called income because receipts might include capital receipts.
▪
If the Labour party were in power, there would be no capital receipts .
▪
They can also be supplemented by capital receipts and trading profits.
repayment
▪
They will lend against most types of property and offer a choice of capital repayment , endowment or pension linked mortgages.
▪
A capital repayment holiday at the start?
▪
Or no capital repayment until the end.
▪
Consequently the Bank satisfies itself that the borrower can meet the interest and capital repayments before making the loan.
requirement
▪
Loans between banks also entailed modest capital requirements .
▪
Insurers, Mr Leventhal noted, are interested in selling because of stiff new regulatory capital requirements on their real-estate holdings.
▪
Our focus is on the convergence of business acumen, strategy, technology directions, and capital requirements .
▪
There are higher capital requirements for traders to cover losses.
▪
This allows the landowner to realise cash by selling machinery and cuts the working capital requirement without having to profit share.
▪
The sales to total assets ratio in particular is often used to compare the structure and capital requirements of different industries.
spending
▪
However, as we have seen, central government has always had power to control capital spending and still does.
▪
Mr Evans said that capital spending had been cut back from original plans to offset the squeeze on profitability.
▪
Profits have fallen for three consecutive quarters and capital spending has fallen in response.
▪
The Manual was essentially concerned with prescribing the classification of revenue spending and capital spending, implicitly on the cash basis.
▪
Labour's record on capital spending was lamentable.
▪
Mr. Hinchliffe How much of that capital spending was funded from the closure and sale of established hospitals during those periods?
stock
▪
Of these overall rates, growth of capital stocks accounted for 0.73 percent and 0.43 percent respectively.
▪
The capital stock should be increased if the marginal social benefit exceeds the long-run marginal cost inclusive of the capital charge.
▪
The significant difference is that our interpretation of the capital-output ratio includes variable capital, not merely fixed capital stock .
▪
Initially, the rapid run-down of agriculture allowed employment to rise in line with the capital stock .
▪
This was a higher contribution to economic growth than that made by capital stocks .
▪
The capital stock , unlike the labour force, will always be fully employed.
▪
Official figures for manufacturing show a capital stock that increased gently but persistently throughout the 1970s and 1980s.
structure
▪
The capital structure of Newco in the context of institutional investment and bank borrowings has been considered in 4.7 above.
▪
The average cost of capital is primarily of interest in capital structure management.
▪
Changes in firm valuation were found to be consistent with the tax-based models of capital structure .
▪
Msjor areas of emphasis include profitability, liquidity, operating efficiency, and capital structure .
▪
The capital structure is simple, with only ordinary shares in issue.
▪
We can see from these arguments and from Fig.8.4 that the capital structure theory has distinct implications for the price of equity.
sum
▪
The taxpayer received not only a capital sum when the companies were sold but now also receives a substantial annual dividend.
▪
However, if he is able to continue work as a clerk, no capital sum under item 4 is payable.
▪
On 15 July 1987, the Woolwich issued a writ to recover the capital sum and interest thereon.
▪
Such accommodation can often be let on a long lease or sold to raise a capital sum .
▪
The Crown then repaid the capital sum with interest from 31 July 1987 but refused to pay interest for earlier periods.
▪
It was held that the repayments were capital sums and the settlor was correctly assessed to surtax.
▪
Sometimes they offer up to two years' rent free; in other instances a capital sum changes hands.
▪
What level of capital sum could be paid out of this fund to the two target groups?
tax
▪
We intend to lighten the burden of capital taxes and reform the taxation of savings.
▪
Analyse the incidence of a capital tax in a model where there are two classes of individuals with different savings propensities.
▪
The government levies a capital tax with the proceeds being used to subsidize wages, so that and.
transfer
▪
After this date, and until 18 March 1986, a form of death duty called capital transfer tax applied.
▪
In the 1983 budget, gifts to charities were exempted from capital transfer tax.
▪
While it survived, it served a useful function in obtaining agreement on some economic questions such as currency convertibility and capital transfers .
▪
And are death duties or capital transfer tax relevant?
▪
An inheritance tax has replaced the capital transfer tax.
▪
In 1974 the Labour government introduced capital transfer tax which taxed certain gifts given by people who were alive.
▪
In 1981 the Conservative government abolished capital transfer tax and replaced it with inheritance tax.
value
▪
High Income Portfolio to give a high and rising income while maintaining capital value .
▪
For instance, landowners who find their land scheduled for housebuilding may enjoy an immediate increase in capital value .
▪
On the other hand, the capital value seems very high.
▪
The Council tax is based on the capital value of each property, on the assumption that it contains two adult members.
▪
But capital values are inherently more volatile than income.
▪
When income stream is not coming through and capital values are falling then you are going to get problems.
▪
Palatine shareholders are being offered a significant increase in capital value and income, plus a substantial premium over net asset value.
▪
When paid from the same age the difference in capital value is 10 percent.
EXAMPLES FROM OTHER ENTRIES
▪
The company's logo is a large capital "B."
▪
The recycling industry is making huge capital investments in equipment.
EXAMPLES FROM CORPUS
▪
During the year the bank actually had 12. 18 billion pesetas in capital gains from its fixed-income portfolio.
▪
However, cuts in capital investment and fuel supply problems have reduced capacity growth to something around 3% per year.
▪
In the latter case it will be necessary to work closely with the local authority in carrying out a capital project.
▪
Payroll taxes are levied only on wages and salaries-not profits, interest, dividends, or capital gains.
▪
Some investment managers may compensate by making a slight switch in emphasis towards capital growth investments and away from high yielding equities.
▪
The fund manager can, therefore, select the mix of bonds which offers the most attractive yield and capital growth potential.
▪
We intend to lighten the burden of capital taxes and reform the taxation of savings.