capitalization of interest
- = compound interest - периодическое включение суммы начисленных, но не уплаченных процентов в сумму основного долга.
Glossary of international commercial arbitration. 2013.
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capitalization of interest — UK US (UK also capitalisation of interest) noun [U] ► FINANCE INTEREST CAPITALIZATION(Cf. ↑interest capitalization) … Financial and business terms
Capitalization rate — (or cap rate ) is a measure of the ratio between the net operating income produced by an asset (usually real estate) and its capital cost (the original price paid to buy the asset) or alternatively its current market value. The rate is calculated … Wikipedia
interest capitalization — UK US noun [U] FINANCE ► the addition of the interest that has not yet been paid on a loan to the original amount of the loan: »The increase in interest expense resulted from interest capitalization of €1.5 million in relation to new machinery … Financial and business terms
Capitalization Structure — The proportion of debt and equity in the capital configuration of a company. Capitalization structures also refer to the percentage of funds contributed to a firm s total capital employed by equity shareholders, preferred shareholders and debt… … Investment dictionary
capitalization rate — The interest rate used to calculate the present value of a number of future payments. Bloomberg Financial Dictionary * * * capitalization rate capitalization rate ➔ rate1 * * * capitalization rate UK US (UK also capitalisation rate) noun [C]… … Financial and business terms
capitalization — /kaepatabzeyshan/ Capitalization represents the total amount of the various securities issued by a corporation. Capitalization may include bonds, debentures, preferred and common stock and surplus. Bonds and debentures are usually carried on the… … Black's law dictionary
capitalization rate — n. Cap Rate, interest rate for calculating the present value; method for converting an estimate of income expectancy of one a single year into an indication of value in one direct step by dividing the income estimate by a proper rate … English contemporary dictionary
compound interest — сложные проценты (см. capitalization of interest) … Glossary of international commercial arbitration
Market capitalization — (often market cap) is a measurement of the value of the ownership interest that shareholders hold in a business enterprise. It is equal to the share price times the number of shares outstanding (shares that have been authorized, issued, and… … Wikipedia
thin capitalization — A condition in which the capital of a company consists of too few shares and too much loan stock in the view of the tax authority. Some countries reserve the right in such cases to treat some of the interest on the loan stock as if it were a… … Accounting dictionary