capitalization ratio
capitalization ratio. The ratio between the amount of capital raised and the total capitalization of the firm. — Also termed capital ratio.
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Search Results for: CAPITALIZATION
recapitalization
recapitalization, n. An adjustment or recasting of a corporation’s capital structure — that is, its stocks, bonds, or other securities — through amendment of the articles of incorporation or merger with a parent or subsidiary. • An example of recapitalization is the elimination of unpaid preferred dividends and the creation of a new class of
capitalization accounting method
capitalization accounting method 资本化计账方法 １一种计算产生预期收益的财产的现值的方法。主要是通过对预期收益依一定利率以贴现的方法来计算现值；２抵押不动产的估价方法，即用估算出的该财产所能实现的总收入减去其中发生的合理费用，合理估算出公平的净收入以确定其资本化价格。在使用该方法时，必须将折旧考虑在内。
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thin capitalization
The financial condition of a firm that has a high ratio of liabilities to capital.
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capitalization rate
capitalization rate. The interest rate used in calculating the present value of future periodic payments. — Also termed cap rate; income yield.
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capitalization accounting method
A method of determining an asset’s present value by discounting its stream of expected future benefits at an appropriate rate.
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capitalization appraisal
capitalization appraisal 资本化估价；核定资本化价值 通过对不动产投资(如工业用地)的可预期收益来对该不动产投资进行估价。如果在该不动产上有建筑物，该建筑物的年净收益主要通过对来源于其在一定年限内的收益进行估价来核定，该核定金额再乘以该不动产的预期使用年限，即得可预期收益额。基于在估计费用支出和进行意外损失备抵等事项时，需要将预期收益转化为市场现值〔present market value〕，资本化估价需要一定的专业知识。
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capitalization
capitalization, n. 1. The act or process of capitalizing or converting something into capital. 2. The amount or sum resulting from this act or process. 3. The total amount of long-term financing used by a business, including stocks, bonds, retained earnings, and other funds. 4. The total par value or stated value of the authorized
recapitalization
recapitalization n. 资本结构调整 通过改变公司股票、债券及其他有价证券的比例或者调整各种有价证券的种类、金额、收益、优先顺序，以调整公司的资本结构。资本结构调整也可以通过与母公司或子公司的合并完成。(→reorganization)
leveraged recapitalization
Recapitalization whereby the corporation substitutes debt for equity in the capital structure, usu. to make the corporation less attractive as a target for a hostile takeover. — Also termed leveraging up.
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