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Accounting
Banking

Going Concern Capital

A bank's capital that can absorb losses without triggering bankruptcy or failure of the bank. A going concern capital can...

Capital Instrument

An instrument that constitutes a component of equity capital (core capital) including ordinary equity (ordinary shares, common stock), both voting...

Equity Capital

The portion of an entity's equity that has been raised by the issue of shares of stock in the entity...

Equity Capital

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

Unrestricted Equity

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

Restricted Equity

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...