n (cf share capital be)
51Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …
52capital share — ➔ Share * * * capital share UK US noun [C] (also capital growth share) ► FINANCE, STOCK MARKET a type of share in an investment company which offers shareholders profits because of an increase in value of the company s investments, but which does …
53capital growth share — ➔ Share * * * capital growth share UK US noun [C] ► FINANCE, STOCK MARKET CAPITAL SHARE(Cf. ↑capital share) …
54Capital employed — has many definitions and is not easily analysed. In general, it represents the capital investment necessary for a business to function. Consequently, it is not a measure of assets, but of capital investment: stock or shares and long term… …
55capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… …
56share consolidation — For various reasons a company may wish to consolidate its share capital by combining shares into units, for example consolidating 10p shares into ₤1 shares by combining each set of ten 10p shares held by the shareholder into one ₤1 share. This… …
57capital investor — A capital investor is one who injects funds into a company in return for equity or some other form of share capital, rather than as loans or other forms of debt. Easyform Glossary of Law Terms. UK law terms …
58Ordinary Share Capital — Ordinary shares represent ownership in a limited liability company. Shareholders are entitled to dividends when they are declared by the company board of directors. Shareholders also have the last claim on the assets and income, after other… …
59capital redemption reserve — UK US noun [C] ► ACCOUNTING, FINANCE, STOCK MARKET an amount of money that a company in the UK must keep when it buys back shares, and which it cannot pay to shareholders as dividends: »The capital redemption reserve is a non distributable… …
60capital clause — a clause in a company s memorandum of association stating the amount of share capital with which the company proposes to be registered and the division of it into shares of fixed amount. Collins dictionary of law. W. J. Stewart. 2001 …
