Related Words

Capital Loss: When you sell an asset for less than you paid for it, the difference between the two prices is your capital loss. For example, if you buy 100 shares of stock at $30 a share and sell when the . . . View Full Definition

Unrealized Loss: If the market price of a security you own drops below the amount you paid for it, you have an unrealized loss. The loss remains unrealized as long as you don't sell the security while the pr . . . View Full Definition

Net Realized Capital Gains Per Share: Capital gains realized by an investment company minus any capital losses divided by the total number of the company's outstanding shares.

Long-Term Capital Gain (Or Loss): When you sell a capital asset that you have owned for more than a year at a higher price than you paid to buy it, any profit on the sale is considered a long-term capital gain. If you sell f . . . View Full Definition

Capital Gains Distribution: When mutual fund companies sell investments that have increased in value, the profits, or capital gains, are passed on to their shareholders as capital gains distributions. These distributio . . . View Full Definition

Number Of Days Sales Invested In Working Capital: An alternative measure of the amount of working capital used in generating the sales of a period: computed by dividing 365 days by the working capital turnover.

Operating Profit (Or Loss): Revenue from a firm's regular activities less costs and expenses and before income deductions.

Opportunity Cost Of Capital: Expected return that is forgone by investing in a project rather than in comparable financial securities.

Other Capital: In the balance of payments, other capital is a residual category that groups all the capital transactions that have not been included in direct investment, portfolio investment, and reserves . . . View Full Definition

Nondiversifiability Of Human Capital: The difficulty of hedging one's human capital (the unique capabilities and expertise of individuals) and employment effort.