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Home > QFINANCE Dictionary > Definition of capital stock

Definition of

capital stock

Stockholding & Investments

stock authorized by US firm's charter in the United States, the stock authorized by a company's charter, including common stock and preferred stock.

Related definitions of "capital stock"

Recommended Further Reading (Term count)
  • New Dollar Area: The Makings of the Mess
    by Brian Reading
    They called it “Bretton Woods 2.” A better name would have been the “new dollar area” (NDA), especially when the November 2008 G20 summit to fix the global financial architecture was labeled by the media as Bretton Woods 2. It is an informal, fixed, or semi-fixed exchange rate regime centered on the dollar. Whatever it is called, it did much to cause the world financial crisis. While the two are intimately linked, they are rarely discussed...
  • Creating a Cash Flow Statement
    Cash inflows and cash outflows over a specific period of time, typically a year.
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  • Intellectual Capital

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    Though financial accounting does not measure intellectual capital, markets clearly do. Stock in companies in the pharmaceutical industry, for example, generally trade at a high premium over the book value of their assets, and the companies’ return on net assets is abnormally high
    By Thomas A. Stewart

  • Employee Stock Options

    Best Practice

    Employees may be charged either to income tax or to capital gains tax on their stock option compensation. Finally, stock option compensation by the company may or may not be tax-deductible. A country’s tax regime may offer favorable tax treatment to stock option schemes that have particular features
    By Peter Casson

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Definitions of ’capital stock’ and meaning of ’capital stock’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’capital stock’ and other financial terms with our online QFINANCE Financial Dictionary.

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