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For example, it could refer to the money that a company gets from potential investors, in addition to the stated (nominal or par) value of the stock, which coincides with the definition of additional paid-in capital, or paid-in capital in excess of par. One should be aware of the use of the term and the abbreviation, which can confuse.
The first $350 billion went primarily to the Capital Purchase Program primarily allocated under the direction of U.S. Treasury Secretary Henry Paulson an appointee of George W. Bush. [1] The new Barack Obama appointee, U.S. Treasury Secretary Timothy Geithner , announced the Capital Assistance Program on February 10, 2009.
Because preferred stock are worth more than common stock, post-money valuations tend to overstate the value of companies. Will Gornall and Ilya Strebulaev [3] provide the fair values of the 135 of the largest U.S. venture capital-backed companies and argue that these companies' post-money valuations are an average of 50% above their market values.
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
No journal entry. Reporting dates, until vested (if warrants are not vested when granted) Debit compensation expense. Credit paid in capital – stock warrants. If the warrants eventually vest, the overall total compensation expense to recognize equals the fair value of the warrants on the grant date.
A general journal is a daybook or subsidiary journal in which transactions relating to adjustment entries, opening stock, depreciation, accounting errors etc. are recorded. The source documents for general journal entries may be journal vouchers, copies of management reports and invoices.
Seed capital can be distinguished from venture capital in that venture capital investments tend to come from institutional investors, involve significantly more money, are arm's length transactions, and involve much greater complexity in the contracts and corporate structure accompanying the investment.
The five-sector model considers leakages and injections. 'Leakage' means withdrawal from the flow. When households and firms save part of their incomes it constitutes leakage. They may be in form of savings, tax payments, and imports. Leakages reduce the flow of income. 'Injection' means the introduction of income into the flow.