capitalization n. (1)资本总额 １公司已发行的各种证券的总价值，包括债券、普通股和优先股及盈余；２公司已发行的股票的市场价值，其计算方法为已发行股票数乘以每股的市场价格所得的总额，亦称作股票资本市值或资本市场总额〔market capitalization〕。 (2)资本化价值；本金化 指资产负债表上的一定数额的收益按一定的资本化率，使之转化为本金额。 (3)资本支出的资本化 把在一定期限(如一年)以后方可产生收益的资本支出视为一种资产记入资本账户，而不是将之作为在一定期间内发生的费用。 (→capital expenditure) (4)利润的资本化
thin capitalization 资金短缺；弱资 指公司所欠股东的债务在公司资本结构中占相当大比重，需要进行债务重组的情形。
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capitalization rate 资本化率；折现率 用以计算某项预期收益的现值时所使用的利率。 (→present value)
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undercapitalization n. 资本不足 企业无足够现金或资本来有效地运作其业务。
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reduction of capitalization 减少资本 公司缩减其名义资本，包括注销部分核定股份，降低公开发行股票的名义价值或票面价值，或由股东退回股份。
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net-capital rules. Securities. Basic financial-responsibility standards adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934. • Under these rules, securities brokers are required to maintain a minimum level of capitalization and to maintain aggregate indebtedness at a level less than a specified multiple of the broker’s net capital. 15 USCA
reporter. 1. A person responsible for making and publishing a report; esp., a lawyer-consultant who prepares drafts of official or semi-official writings such as court rules or Restatements (the reporter to the Advisory Committee on Bankruptcy Rules explained the various amendments). [Cases: Reports 3. C.J.S. Reports §§ 10–13.] 2. REPORTER OF DECISIONS. 3. REPORT (3)
A corporation with an excessive amount of debt in its capitalization. See thin capitalization under CAPITALIZATION. [Cases: Corporations 3. C.J.S. Corporations §§ 5–7, 62.]
freeze, n. 1. A period when the government restricts or immobilizes certain commercial activity. credit freeze. A period when the government restricts bank-lending. wage-and-price freeze. A period when the government forbids the increase of wages and prices. 2. A recapitalization of a closed corporation so that the value of its existing capital is concentrated primarily
debt-to-equity ratio. A corporation’s long-term debt divided by its owners’ equity, calculated to assess its capitalization. — Also termed debt-equity ratio; debt-to-net-worth ratio.
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