paid-in (paid-up) capital
71Capital Gains Distribution — Distributions that are paid to a mutual fund s shareholders out of the capital gains of the company s investment portfolio. Mutual fund capital gains distributions typically occur near the end of the calendar year and are taxable to the fund s… …
72Capital and reserves — Contains: contributed capital (capital stock and other paid in surplus) by class of stock retained earnings (profit and loss previous years) accounts …
73paid capital stock — total face value of stocks for which a company was paid …
74paid-up share capital — total face value of shares that a company has paid for …
75paid-up policy — An endowment assurance policy in which the assured has decided to stop paying premiums before the end of the policy term. This results in a surrender value, which instead of being returned in cash to the assured is used to purchase a single… …
76capital gains — In business, profits made from a capital transaction (i.e., the buying and selling of assets). In general, the difference between the price something is sold for and the original price paid for it (plus improvements or investments accrued… …
77capital stock — 1. the total stock authorized or issued by a corporation. 2. the book value of the outstanding shares of a corporation, including retained earnings and amounts paid in by stockholders. [1890 95] * * * …
78capital recovery — recovery of a loan through periodic equal payments of a fund and interest on the remainder of the fund which has not yet been paid …
79capital sum — noun a lump sum of money payable to an insured person or paid as an initial fee or investment …
80capital levy — noun (C) technical a tax on private or industrial wealth that is paid to the government …
