Abiblo Finance - Capital Rationing 
Capital rationing is a circumstances, where the managers have insufficient fund to ivest in all projects wit a positive net present value. 

Abiblo Finance - Capital Rationing 
Capital rationing is the circumstances, where the managers have insufficient fund to invest in all projects with a positive net present value. 

Abiblo Finance - Capital Redemption Reserve
It is a reserve which is created while the company purchasing its own shares in situation which lead to the share capital reduction. 
The reserve cannot be distributed among the shareholders and the aim of the capital redemption reserve is to ensure the capital base of the company is maintained. 
Capital redemption reserve also provide protection to the creditor's buffer. Therefore the creditors will have confidence to invest in the company. 

Abiblo Finance - Capital Structure
Capital Structure is also known as financial structure. It is a balance between the liabilities and assets of the company, the composition of its borrowing ( long, short term, floating, fixed, secured, unsecured) and the nature of its assets. 
Asset is either fixed such as tangible and intangible or current ( stocks, debtors). the assets and liabilities should be matched. 
Capital structure is also known as the mix of different classes of debt in a structured finance instrument. 

Abiblo Finance - Capital Turnover 
Capital turnover is also known as asset turnover. It is a ratio of company's sale or organisation to the capital employed ( asset less current liabilities).
The highest the ratio, the better used that is being made of the asset in generating sales. 

Abiblo Finance - Capital Floating Rate Note
Capital floating rate note is a floating rate note with upper limit on the coupon rate.

Abiblo Finance - Capital Transfer Tax
A tax might be levied, in situation where the capital is transferred from one person's estate into another due to gift or inheritance. This was later replaced by inheritance tax.

Abiblo Finance - Capital Surplus 
Capital surplus is also known as share premium in the United Kingdom. Capital surplus is the differences between the par value of the shares and it issued price. 

Abiblo Finance - Capital Stock 
Capital stock is an equity shares in a corporation. There are two forms of capital stock which include common stock and preferred stock. Mostly used in the USA. 

Abiblo Finance - Capital Lease
Capital lease is a lease which does not constitute legally a purchase although the asset being leased shall be recorded as asset on the lesses' books if any of the criteria is meet such as the ownership of the property being transferred by the lease to the lessee at the end of the term of the lease, the existence of the bargain purchase option in which there is an option enabling the lessee to buy the leased property at the end of the lease for a minimal amount or renewing the lease for nominal rental known as bargain renewal option, the term of the lease is 75% or more of the life of the property and the present value of the minimum lease payment is or more than 90% of the fair value of the property.