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  1. Capital: Broadly defined, capital represents the tools which people use when they work, in order to make their work more productive and efficient. Under capitalism, capital can also refer to a sum of money invested in a business in hopes of generating profit. (See also: fixed capital, machinery and equipment, physical capital, and structures.)

  2. Capital A body’s net assets, which may include fixed capital (machinery, buildings, and so on) and working capital (cash held at the bank). May also refer to capital expenditure (see below). Capital expenditure In the context of Government, investment expenditure (controlled through capital DEL and AME

  3. Equity capital comprises: (1) equity in branches, (2) all shares in subsidiaries and associates (except nonparticipating, preferred shares, which are treated as debt securities and included under direct investment, other capital), and (3) other capital contributions.

  4. We have prepared this glossary to serve as an introduction to common credit terms and concepts as well as to provide a framework for understanding the trends that drive the growth of global capital markets.

  5. This document provides a glossary of financing instruments and the mechanism of these instruments as described in WRI’s working paper “Moving the Fulcrum: A Primer on Public Climate Financing Instruments Used to Leverage Private Capital.” These definitions may serve as a useful reference

  6. Capital: An amount of money put into the business as opposed to money earned by the business. See Equity. Capital account: A term usually applied to the owners’ Equity in the business. Capital Assets: See Fixed Assets or Non Current Assets.

  7. October 2014 Added definition for relevant authorities. July 2016 Amended definition of politically exposed person (PEP). Added and amended terms and definitions used in Modules AML, CSD, MAE and MIR. October 2017 Amended definition of Beneficial Owner. October 2017 New glossary terms added to incorporate terms for crowdfunding core.

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