split capital trust
11split-level investment trust — /ˌsplɪt ˌlev(ə)l ɪn vestmənt trʌst/ noun an investment trust with two categories of shares: income shares which receive income from the investments, but do not benefit from the rise in their capital value; and capital shares, which increase in… …
12capital — the total owned and borrowed funds in a business. Glossary of Business Terms (1) Usually refers to the total of the equity accounts in a firm. For a bank, the equity accounts are common and preferred stock, surplus, and undivided profits. For… …
13Capital — 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… …
14capital share — See investment trust; split capital investment trust …
15Investment trust — Investment trusts are companies that invest in the shares of other companies for the purpose of acting as a collective investment.cite web title = Investment Trusts work = Your Money publisher = The Motley Fool date= 13 March 2006 url =… …
16Capital 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… …
17capital shares — / kæpɪt(ə)l ʃeəz/ plural noun (on the Stock Exchange) shares in a unit trust which rise in value as the capital value of the units rises, but do not receive any income (NOTE: The other form of shares in a split level investment trust are income… …
18investment trust — investment company A company that invests the funds provided by shareholders in a wide variety of securities. It makes its profits from the income and capital gains provided by these securities. The investments made are usually restricted to… …
19Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… …
20United States trust law — Introduction Most law regulating the creation and administration of trusts in the United States is now statutory at the state level. In August 2004, the National Conference of Commissioners on Uniform State Laws created the first attempt to… …
