1) The total value of the assets of a person less liabilities.

2) The amount of the proprietors' interests in the assets of an organization, less its liabilities.

3) The money contributed by the proprietors to an organization to enable it to function; thus share capital is the amount provided by way of shares and the loan capital is the amount provided by way of loans. However, the capital of the proprietors of companies not only consists of the share and loan capital, it also includes retained profit, which accrues to the holders of the ordinary shares.

See also:

reserve capital.

4) The market value of a firm's equity and long-term debt.

5) In economic theory, the man-made factor of production, usually either machinery and plant (physical capital) or money (financial capital). However, the concept can be applied to a variety of other assets (e.g. human capital).

• debt rescheduling
• debt restructuring
• debt security
• debt service ratio
• debt swap
• decimal currency
• decision making
• decision model
• decision table
• decision trees
• declaration day
• declaration of dividend
• declaration of solvency
• decreasing term assurance
• deductions at source
• deed
• deed of covenant
• deed of partnership
• deep-discount
• deep-gain security
• deep market
• default
• defeasance
• defended takeover bid
• defensive security