capital structure

= financial structure
The balance between the assets and liabilities of a company, the nature of its assets, and the composition of its borrowings. The assets may be fixed (tangible or intangible) or current (stock, debtors, or creditors); the borrowings may be long- or short-term, fixed or floating, secured or unsecured. Ideally the assets and liabilities should be matched.
See also: gearing

Accounting dictionary. 2014.

Look at other dictionaries:

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  • Capital Structure — A mix of a company s long term debt, specific short term debt, common equity and preferred equity. The capital structure is how a firm finances its overall operations and growth by using different sources of funds. Debt comes in the form of bond… …   Investment dictionary

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  • capital structure — distribution of equity and foreign capital of a company …   English contemporary dictionary

  • capital structure — financial structure The balance between the assets and liabilities of a company, the nature of its assets, and the composition of its borrowings. The assets may be fixed (tangible or intangible) or current (stock, debtors, or creditors); the… …   Big dictionary of business and management

  • capital structure — /ˌkæpɪt(ə)l strʌktʃə/ noun the way in which a company’s capital is made up from various sources …   Dictionary of banking and finance

  • capital structure — the apportionment of all the financial resources of a business, in equity, bonds, etc. * * * …   Universalium

  • capital structure — Fin the proportions of a company’s assets and liabilities of various sorts, especially long term debt …   The ultimate business dictionary


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