Home > Term: capital structure
capital structure
Framework of different types of financing employed by a firm to acquire resources necessary for its operations and growth. Commonly, it comprises of stockholders' investments (equity capital) and long-term loans (loan capital), but, unlike financial structure, does not include short-term loans (such as overdraft) and liabilities (such as trade credit). Also called capitalization structure.
- Part of Speech: noun
- Industry/Domain: Accounting
- Category: General accounting
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Creator
- anton.chausovskyy
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