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     выборка описание
    capital gain 
    • difference between an asset's purchase price and sellingprice resulting from the sale of shares at a price higherthan the price at which they were bought....


    capital expenditure (inestments) 
    shareholder 
    capital 
    • money necessary to start or expand a business. It alsoincludes machinery, instruments and other materials thatcompanies utilise for their operations....


    share 
    • a security and unit of equity ownership that grants itsowner with the right to be a co-owner of the respectiecompany. Companies issue shares to increase their capital....


    capital market 
    leasing 
    • leasing is a form of financing when a company (lessee)uses certain equipment against promises to make a seriesof payments to the owner of the assets (lessor). Lease isa rental agreement for capital equipment. Used as an alternatieto buying assets....


    loan 
    • "a method to obtain necessary capital. One type of loanis when an indiidual or a company (the borrower) requestsa bank (the lender) to grant them a certain amount of moneyfor a certain period of time; the borrower promises to returnthe loan after a specified period with an interest paymentfor its use. "...


    profitability and return ratios 
    • these include the following: gross profit margin = (Turnoer - cost of sales)/turnoerreturn on capital employed = (gross profit - expenses)/turnoernet profit margin = profit before interest and tax/(fixedassets + net current assets - long term liabilities) Return on equity (ROE) = Net profit after tax / equity...







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