Return of Capital

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Return of capital

A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from depreciation.

Capital Dividend

A dividend that comes from what an investor has paid into a publicly-traded company, rather than from its earnings. That is, a capital dividend occurs when a company gives back what the investor has invested. It may occur when a company must pay a required dividend but earnings make it unable to do so from its profits. Capital dividends may be a sign that a company is not financially healthy. In any case, they reduce the amount of capital that the company has to invest in its operations. They are also called return of capital.

return of capital

See capital dividend.

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adjusted basis annuity Capital Dividend Distributions Distributions by Corporation Liquidation Distributions Nontaxable Distributions Return of Capital Distribution Return on Capital Employed Return on Capital Gains Return on Investment Capital Risk Adjusted Return on Capital Risk-Reward Ratio ROCE			In doing so, the court also rejected a 1976 case's requirement that any such distributions must have been intended as a return of capital when they were made. High court: no evasion without deficiency by Upshaw, Alice A.; Pulliam, Darlene / Journal of Accountancy The Supreme Court, reversing the Ninth Circuit, held that where a taxpayer is charged with criminal tax evasion related to funds he diverted from a corporation for his own use, the taxpayer may claim as a defense that the funds he received were a nontaxable return of capital without proving that they were intended as a return of capital at the time the diversion occurred. Defendant may claim improper diversions of corporate funds were ... by Beavers, James / The Tax Adviser Among the performance metrics used by many banks and other businesses in coming up with financial information for decision-making and evaluation are economic value added and risk-adjusted return of capital or RAROC. Eva and Raroc in Banking Performance Metrics by Sam Miller / Business community			Retirement Age Retirement Annuity Retirement Protection Act of 1994 Retirement Relief Retiring a Bill Retiro Retiro automatico Retorno actual Retorno ajustado por exposicion a un riesgo Retorno esperado Retorno libre de riesgo Retorno nominal Retorno sobre la inversion Retorno sobre las ventas Retorno sobre o investimento Retorno superior al mercado Retorno total Retracao do credito Retracement Retractable Bond retreatment bond Retribuzione annua garantita retrospective appraisal Return Return If Exercised Return of Capital Return of Capital Distribution Return on Assets Return on Capital Employed Return on Capital Gains Return on Common Equity Return on Common Stock Equity return on equity Return on Gross Invested Capital return on investment Return on Investment Capital Return on Net Assets Return On Revenue Return on Sales Return on Total Assets Return-to-maturity expectations Returned Without Action Reu Reuters Revaluation revaluation clause revaluation lease revaluation or reevaluation Revaluo Revenu des investissements Revenu disponible			Return Link Service Provider return load Return loss Return loss Return Loss Calibration Artifact Return Loss Measuring Set Return Loss Module return mains Return Management System return match return match return match return match return match return matches return matches return matches return matches return matches Return Material Return Material Authorization Return Material Credit Memorandum Return Material Disposition Report Return Material Tag Return Merchandise Authorization return money paid out Return My Serve Return Not Later Than Date Return of an Organized Electrical Rhythm Return Of Army Reparables Return of Capital Return of Capital Distribution Return of Christ Return of Christ Return of Forces to Germany Return of Indigenous Cultural Property Return of investment Return of investment Return of items Return of Neurological Function Return of Premium Return of Qualified Afghans Return of Qualified African Nationals Return of service Return of service Return of service Return of service Return of Service Obligation return of spontaneous circulation return of spontaneous circulation Return of the Champions Return of the Dead Return of the Dragons Return of the Heraclids Return of the Heraclids Return Of The Jedi Return Of The Jedi Special Edition Return of the Jets Return of the Joker Return of the King Return Of The Living Acid

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