paid-up capital
21Capital — Money invested in a firm. The New York Times Financial Glossary * * * capital cap‧i‧tal [ˈkæptl] noun [uncountable] 1. ECONOMICS money or property used to produce wealth: • Countries around the world are hungry for capital and economic… …
22Capital Dividend — A type of payment by a firm to its investors that is drawn from a company s paid in capital or shareholders equity, rather than from the company s earnings, as with regular dividends. Such a dividend is often paid out in instances where a… …
23paid-in surplus — The amount paid for the stock of a corporation in excess of its par or stated value. See capital (capital surplus), paid in capital; surplus (paid in surplus) …
24Capital Dividend Account - CDA — A special corporate tax account which gives shareholders designated capital dividends, tax free. This account is not recorded in the corporation s taxable accounting entries or financial statements. For this type of account, capital dividend is… …
25Capital Surplus — Equity which cannot otherwise be classified as capital stock or retained earnings. It s usually created from a stock issued at a premium over par value. Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid… …
26Capital Tax — A tax on a corporation s taxable capital, comprising capital stock, surpluses, indebtedness and reserves. Capital tax is applicable to capital owned by a company, not its spending. Capital taxes, in contrast to income taxes, are charged… …
27capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …
28capital account — A term used in accounting to describe the equity of a business. In a partnership, each partner has a capital account which represents his contribution or investment in the partnership. In a corporation, the capital account represents the amount… …
29paid in surplus — See: paid in capital …
30capital levy — tax paid on capital …
