Financial capital is any economic resource measured in terms of money used by entrepreneurs and businesses to buy what they need to make their products or to provide their services to the sector of the economy upon which their operation is based, i.e. retail, corporate, investment banking, etc.
Three concepts of capital maintenance authorized in IFRS
Financial capital or just capital/equity in finance, accounting and economics, is internal retained earnings generated by the entity or funds provided by lenders (and investors) to businesses to purchase real capital equipment or services for producing new goods/services. Real capital or economic capital comprises physical goods that assist in the production of other goods and services, e.g. shovels for gravediggers, sewing machines for tailors, or machinery and tooling for factories.
Financial capital generally refers to saved-up financial wealth, especially that used to start or maintain a business. A financial concept of capital is adopted by most entities in preparing their financial reports. Under a financial concept of capital, such as invested money or invested purchasing power, capital is synonymous with the net assets or equity of the entity. Under a physical concept of capital, such as operating capability, capital is regarded as the productive capacity of the entity based on, for example, units of output per day. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power. There are thus three concepts of capital maintenance in terms of International Financial Reporting Standards (IFRS): (1) Physical capital maintenance (2) Financial capital maintenance in nominal monetary units (3) Financial capital maintenance in units of constant purchasing power. Framework for the Preparation and Presentation of Financial Statements,
Last Tuesday EU competition authorities unconditionally approved AerCap’s takeover of GE CapitalAviation Services (GECAS) ... With borrowings of over $4bn, then an enormous sum, and a $21bn order book, GPA’s bankers insisted it raise $650m of fresh capital by selling shares to investors on the stock market.
I think they are evaluating the risks of such exposure,” NextCapitalCEO Najam Ali told Dawn... According to PSXManaging Director Farrukh H Khan, all kinds of investors were “enthusiastic about 90-day futures” in public consultations and committees of capital market participants.
“We don’t have a corner on the market of good ideas,” said Mendenhall, who announced earlier this year Utah’s capital city had an ambitious goal to start building a master planned tiny home community to house the homeless and have some homes ready for move-in before this winter.
Supratim Bandyopadhyay of PFRDA went on to add that earlier pension funds were allowed to invest in those stocks that had ₹5000 crore market capital and at the same time it had presence in the Future & Option or F&O segment ... as they will have more capital for investment.
... in and around the capital. The Marché d'Atrone in N’Djamena, the capital city, is the largest market for cereals. Moundou is an important consumer center for sorghum and the second largest market after the capital.
TransactionCapital chief executive David Hurwitz is keenly aware that used-car salesmen don’t command high levels of trust ... When Transaction Capital announced its initial investment in WeBuyCars last September, it noted the gains in the used-car market, which over the five years prior experienced a compound annual growth rate of 1.7%.
As Ammous puts it, prices are capitalism’s information system ...Capitalism’s Information System“ ... In a free market economic system, prices are knowledge, and the signals that communicate information ... “Prices are the only mechanism that allows trade and specialization to occur in a market economy.”.
This is because after listing in the U.S., they could evade Chinese regulations in the capital market, while continuously disclosing great amounts of regulatory and legal information to U.S ...Cutting off access to listing and the secondary market will break the chain that links these industries with finance and capital.
Finally, some states legalized it, hoping to put an end to the black market ... “The illicit market is approximately two to three times the size of the legal market,” says cannabis industry lawyer Tom Howard ... Some go out of business, and some do very well It’s free market capitalism.”.
Arabia and more than 60 per cent in most other markets in the region ... Although equity markets had a strong start in most GCC countries in the first part of 2021, a potential return of volatility in capital markets could negatively affect earnings and capital of insurers with significant exposure to market risk.
Existing investor FalconEdgeCapital also participated in the round, according to a release shared by the firm ... We welcome SoftBank to the family, and we are sure we will gain significantly from their muscle across capital and international markets,” Asish Mohapatra, CEO and Co-Founder, OfBusiness, said.
For analysts such as John Choi at Daiwa Capital Markets, one approach for the companies to respond to the selloff would be to buy some of the stocks back ... To emerging-markets veteran Mark Mobius at Mobius Capital Partners, small- and medium-sized companies in the technology, ...
These CCP stocks are chosen from a universe of stocks whose market capitalization exceeds Rs 100 crore and which have over the past 10-15 years consistently grown their revenues at 10% or more per annum alongside return on capital employed of 15% or more per annum.